{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-northern-ireland-1996/schedule-3/paragraph-2",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-northern-ireland-1996/schedule-3/paragraph-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": "schedule/3/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Form of summary financial statement",
  "text": "(1) The summary financial statement shall contain the information prescribed by the following paragraphs, in such order and under such headings as the directors consider appropriate, together with any other information necessary to ensure that the summary financial statement is consistent with the full accounts and reports for the financial year in question.\n(2) Nothing in this Schedule shall be construed as prohibiting the inclusion in the summary financial statement of any additional information derived from the company’s annual accounts and the directors' report.",
  "extent": "N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 2 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"
    },
    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
    },
    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
    },
    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
    },
    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
    },
    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
    },
    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
    },
    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
    },
    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
    },
    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
    },
    {
      "type": "coming into force",
      "affecting": "nisr/1996/179",
      "affecting_title": "Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996"
    },
    {
      "type": "inserted",
      "affecting": "nisr/2005/57",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2005"
    },
    {
      "type": "inserted",
      "affecting": "nisr/2005/57",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2005"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1996/179/schedule/3/paragraph/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."
}