{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1995/schedule-3/paragraph-4",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1995/schedule-3/paragraph-4.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/3/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "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) gross premiums written—general business:\nitem I1(a);\n(b) gross premiums written—long term business:\nitem II1(a);\n(c) balance on the technical account for general business:\nitem I 10;\n(d) balance on the technical account for long term business:\nitem II 13;\n(e) other net income an charges:\nthe net figure resulting from the combination of the following items—\nitem III 3\nitem III 3a\nitem III 4\nitem III 5\nitem III 5a\nitem III 6\nitem III 7\nitem III 8;\n(f) the profit or loss on ordinary activities before tax:\nitem III 8a;\n(g) tax on profit or loss on ordinary activities:\nitem III 9;\n(h) profit or loss on ordinary activities after tax:\nitem III 10;\n(i) extraordinary profit or loss after tax:\nthe net figure resulting from the combination of items III 13 and 14;\n(j) other taxes:\nitem III 15;\n(k) profit or loss for the financial year:\nitem III 16; and\n(l) 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 headings 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": "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": "rev",
      "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": "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": "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/3/paragraph/4",
    "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."
}