{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-northern-ireland-1996/regulation-2",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-northern-ireland-1996/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the 1986 Order” means the Companies (Northern Ireland) Order 1986;\n“banking company” means a company the directors of which prepare accounts for a financial year in accordance with the special provisions of Part VIII of the 1986 Order relating to banking companies;\n“EEA State” means a State which is a Contracting Party to the Agreement on the European Economic Area signed at Oporto on 2nd May 1992, as adjusted by the Protocol signed at Brussels on 17th March 1993 and by EEA Council Decision Number 1/95 of 10th March 1995;\n“entitled persons” means the same as in Article 259 of the 1986 Order;\n“full accounts and reports” means a company’s annual accounts, the directors' report and the auditors' report on those accounts required to be sent to entitled persons under Article 246(1) of the 1986 Order and “full” in relation to any balance sheet, profit and loss account, group accounts or directors' report means any such document comprised in the full accounts and reports;\n“insurance company” means a company the directors of which prepare accounts for a financial year in accordance with the special provisions of Part VIII of the 1986 Order relating to insurance companies;\n“listed public company” means a public company whose shares or debentures, or any class of whose shares or debentures, are listed within the meaning of Article 259(1) of the 1986 Order.",
  "extent": "N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in operation at 10.6.1996, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "O.J. No. L86/58 of 20th April 1995"
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
    },
    {
      "type": "reg. 2 renumbered as reg. 2(1)",
      "affecting": "nisr/2003/3",
      "affecting_title": "Companies (Northern Ireland) Order 1986 (Electronic Communications) Order (Northern Ireland) 2003"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/2003/3",
      "affecting_title": "Companies (Northern Ireland) Order 1986 (Electronic Communications) Order (Northern Ireland) 2003"
    },
    {
      "type": "inserted",
      "affecting": "nisr/2003/3",
      "affecting_title": "Companies (Northern Ireland) Order 1986 (Electronic Communications) Order (Northern Ireland) 2003"
    },
    {
      "type": "inserted",
      "affecting": "nisr/2005/57",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2005"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2007/732",
      "affecting_title": "The Companies (EEA State) Regulations 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1996/179/regulation/2",
    "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."
}