{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-northern-ireland-1996/regulation-10",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-northern-ireland-1996/regulation-10.json",
  "legislation": "nisr/1996/179",
  "legislation_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996",
  "legislation_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-northern-ireland-1996",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Insurance companies and groups",
  "text": "(1) The summary financial statement of a listed public company which is in relation to the financial year in question an insurance company the directors of which are not required to prepare group accounts under Part VIII of the 1986 Order, shall be in the form, and contain the information, required by Schedule 3, so far as applicable to such a company.\n(2) The summary financial statement of a listed public company which is the parent company of an insurance group shall be in the form, and contain the information, required by Schedule 3, so far as applicable to such a company.",
  "extent": "N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 10 in operation at 10.6.1996, see reg. 1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1996/179/regulation/10",
    "retrieved_at": "2026-10-29T02:36:18.037137+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."
}