Paragraph 2 The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

In the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008^f1, in paragraph 6(3) of Schedule 7 (matters to be dealt with in directors’ report: financial instruments), for the words from “Council Directive 78/660/EEC” to the end substitute “Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings^f2”.