{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1995/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1995/schedule-2/paragraph-3.json",
  "legislation": "uksi/1995/2092",
  "legislation_title": "The Companies (Summary Financial Statement) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1995",
  "path": "schedule/2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Summary profit and loss account: companies not required to prepare group accounts",
  "text": "(1) The summary financial statement shall contain, in the case of a company the directors of which are not required to prepare group accounts for the financial year, a summary profit and loss account showing, in so far as they may be derived from the full profit and loss account, the items, or combinations of items, listed in sub-paragraph (3) below, in the order set out in that sub-paragraph.\n(2) The items or combinations of items listed in sub-paragraph (3) below may appear under such headings as the directors consider appropriate.\n(3) The items, or combinations of items, referred to in sub-paragraph (1) above are—\n(a) interest receivable and payable:\nthe net figure resulting from the combination of the following two items–\nformat 1, items 1 and 2\nformat 2, items A1 and B1;\n(b) dividend income, fees and commissions receivable and payable, dealing profits or losses and other operating income:\nthe net figure resulting from the combination of the following items–\nformat 1, items 3, 4, 5, 6 and 7\nformat 2, items A2, A3, B2, B3, B4 and B7;\n(c) administrative expenses, depreciation and amortisation, other operating charges, amounts written off, and adjustments to amounts written off, fixed asset investments:\nthe net figure resulting from the combination of the following items–\nformat 1, items 8, 9, 10, 13 and 14\nformat 2, items A4, A5, A6, A8 and B6;\n(d) provisions and adjustments to provisions:\nthe net figure resulting from the combination of the following two items–\nformat 1, items 11 and 12\nformat 2, items A7 and B5;\n(e) profit or loss on ordinary activities before tax:\nformat 1, item 15\nformat 2, item A9 or B8;\n(f) tax on profit or loss on ordinary activities:\nformat 1, item 16\nformat 2, item A10;\n(g) profit or loss on ordinary activities after tax:\nformat 1, item 17\nformat 2, item A11 or B9;\n(h) extraordinary profit or loss after tax:\nformat 1, item 22\nthe net figure resulting from the combination of format 2, items A14 and B11;\n(i) other taxes not shown under the preceding items:\nformat 1, item 23\nformat 2, item A15;\n(j) profit or loss for the financial year:\nformat 1, item 24\nformat 2, item A16 or B12; and\n(k) the aggregate amount of dividends paid and, if not disclosed in the summary directors' report, proposed.\n(4) The summary profit and loss account shall also show, at the end thereof and under such heading as the directors consider appropriate, the figure required by paragraph 1(1) of Part I of Schedule 6 to the 1985 Act (directors' emoluments).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005"
    },
    {
      "type": "rev",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005"
    },
    {
      "type": "rev in pt",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005"
    },
    {
      "type": "added",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005"
    },
    {
      "type": "am",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005"
    },
    {
      "type": "am",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2005/3442",
      "affecting_title": "The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005"
    },
    {
      "type": "added (effect for financial years ending on or after 31.12.2002)",
      "affecting": "uksi/2002/1780",
      "affecting_title": "The Companies (Summary Financial Statement) Amendment Regulations 2002"
    },
    {
      "type": "rev in pt (effect for financial years ending on or after 31.12.2002)",
      "affecting": "uksi/2002/1780",
      "affecting_title": "The Companies (Summary Financial Statement) Amendment Regulations 2002"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2092/schedule/2/paragraph/3",
    "retrieved_at": "2026-10-29T13:03:57.610859+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}