{
  "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008",
  "json_url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008.json",
  "id": "ukdsi/2008/9780110806303",
  "title": "The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008",
  "short_title": "Large and Medium-sized Companies and Groups (Accounts and Reports) 2008",
  "long_title": "These Regulations specify the form and content of the accounts and reports of companies under Part 15 of the Companies Act 2006 (c.46) (“the 2006 Act”), other than those subject to the small companies regime. They are dealt with separately in the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008. The Regulations replace provisions previously contained in the Schedules to Part 7 of the Companies Act 1985 (c.6) (“the 1985 Act”) and in the Schedules to Part 8 of the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)) (“the 1986 Order”). They extend to the whole of the United Kingdom, reflecting the extent of the 2006 Act.",
  "citation": "Draft 2008, ISBN 9780110806303",
  "type": "ukdsi",
  "year": "2008",
  "number": "9780110806303",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "INTRODUCTION",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and interpretation",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Commencement and application",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "FORM AND CONTENT OF ACCOUNTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Companies Act individual accounts (companies other than banking and insurance companies)",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Medium-sized companies: exemptions for Companies Act individual accounts",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Companies Act individual accounts: banking companies",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Companies Act individual accounts: insurance companies",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Information about related undertakings (Companies Act or IAS individual or group accounts)",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Information about directors’ benefits: remuneration (Companies Act or IAS individual or group accounts: quoted and unquoted companies)",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Companies Act group accounts",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "DIRECTORS’ REPORT",
      "url": null,
      "extent": null,
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    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Directors’ report",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "DIRECTORS’ REMUNERATION REPORT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Directors’ remuneration report (quoted companies)",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "INTERPRETATION",
      "url": null,
      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Definition of “provisions”",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-12",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "General interpretation",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/regulation-13",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "COMPANIES ACT INDIVIDUAL ACCOUNTS: COMPANIES WHICH ARE NOT BANKING OR INSURANCE COMPANIES",
      "url": null,
      "extent": null,
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    },
    {
      "path": "schedule/1/part/1",
      "kind": "part",
      "number": "1",
      "heading": "GENERAL RULES AND FORMATS",
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    },
    {
      "path": "schedule/1/part/1/chapter/1",
      "kind": "chapter",
      "number": "SECTION A",
      "heading": "GENERAL RULES",
      "url": null,
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      "parent": "schedule/1/part/1"
    },
    {
      "path": "schedule/1/paragraph/1",
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      "path": "schedule/1/paragraph/6",
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    {
      "path": "schedule/1/part/1/chapter/2",
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      "number": "SECTION B",
      "heading": "THE REQUIRED FORMATS FOR ACCOUNTS",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/part-1/chapter-2",
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      "heading": "ACCOUNTING PRINCIPLES AND RULES",
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      "heading": "Preliminary",
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      "heading": "Accounting principles",
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      "path": "schedule/1/paragraph/12",
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      "heading": "Accounting principles",
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      "path": "schedule/1/paragraph/13",
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      "heading": "Accounting principles",
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      "path": "schedule/1/paragraph/14",
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      "heading": "Accounting principles",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-14",
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    {
      "path": "schedule/1/paragraph/15",
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      "heading": "Accounting principles",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-15",
      "extent": null,
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    {
      "path": "schedule/1/part/2/chapter/2",
      "kind": "chapter",
      "number": "SECTION B",
      "heading": "HISTORICAL COST ACCOUNTING RULES",
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    {
      "path": "schedule/1/paragraph/16",
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      "number": "16",
      "heading": "Preliminary",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-16",
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    {
      "path": "schedule/1/part/2/chapter/2/crossheading/fixed-assets",
      "kind": "crossheading",
      "number": null,
      "heading": "Fixed assets",
      "url": null,
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      "parent": "schedule/1/part/2/chapter/2"
    },
    {
      "path": "schedule/1/paragraph/17",
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      "number": "17",
      "heading": "General rules",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-17",
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    {
      "path": "schedule/1/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "Rules for depreciation and diminution in value",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-18",
      "extent": null,
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    },
    {
      "path": "schedule/1/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "Rules for depreciation and diminution in value",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-19",
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    {
      "path": "schedule/1/paragraph/20",
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      "heading": "Rules for depreciation and diminution in value",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-20",
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    },
    {
      "path": "schedule/1/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "Development costs",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-21",
      "extent": null,
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    },
    {
      "path": "schedule/1/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Goodwill",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-22",
      "extent": null,
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    },
    {
      "path": "schedule/1/paragraph/23",
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      "number": "23",
      "heading": "Current assets",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-23",
      "extent": null,
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    },
    {
      "path": "schedule/1/paragraph/24",
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      "number": "24",
      "heading": "Current assets",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-24",
      "extent": null,
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    },
    {
      "path": "schedule/1/part/2/chapter/2/crossheading/miscellaneous-and-supplementary-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous and supplementary provisions",
      "url": null,
      "extent": null,
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      "parent": "schedule/1/part/2/chapter/2"
    },
    {
      "path": "schedule/1/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": "Excess of money owed over value received as an asset item",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-25",
      "extent": null,
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    },
    {
      "path": "schedule/1/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": "Assets included at a fixed amount",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-26",
      "extent": null,
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      "parent": "schedule/1/part/2/chapter/2/crossheading/miscellaneous-and-supplementary-provisions"
    },
    {
      "path": "schedule/1/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": "Determination of purchase price or production cost",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-27",
      "extent": null,
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    },
    {
      "path": "schedule/1/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": "Determination of purchase price or production cost",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-28",
      "extent": null,
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    },
    {
      "path": "schedule/1/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": "Substitution of original stated amount where price or cost unknown",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-29",
      "extent": null,
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    },
    {
      "path": "schedule/1/part/2/chapter/3",
      "kind": "chapter",
      "number": "SECTION C",
      "heading": "ALTERNATIVE ACCOUNTING RULES",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": "Preliminary",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-30",
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      "path": "schedule/1/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": "Preliminary",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-31",
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      "path": "schedule/1/paragraph/32",
      "kind": "paragraph",
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      "heading": "Alternative accounting rules",
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      "path": "schedule/1/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": "Application of the depreciation rules",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-33",
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      "parent": "schedule/1/part/2/chapter/3"
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      "path": "schedule/1/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": "Additional information to be provided in case of departure from historical cost accounting rules",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-34",
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      "parent": "schedule/1/part/2/chapter/3"
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      "path": "schedule/1/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": "Revaluation reserve",
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    },
    {
      "path": "schedule/1/part/2/chapter/4",
      "kind": "chapter",
      "number": "SECTION D",
      "heading": "FAIR VALUE ACCOUNTING",
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      "parent": "schedule/1/part/2"
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    {
      "path": "schedule/1/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": "Inclusion of financial instruments at fair value",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-36",
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      "path": "schedule/1/paragraph/37",
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      "heading": "Determination of fair value",
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      "parent": "schedule/1/part/2/chapter/4"
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      "path": "schedule/1/paragraph/38",
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      "number": "38",
      "heading": "Hedged items",
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      "path": "schedule/1/paragraph/39",
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      "heading": "Other assets that may be included at fair value",
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      "path": "schedule/1/paragraph/40",
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      "heading": "Accounting for changes in value",
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      "heading": "The fair value reserve",
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      "path": "schedule/1/part/3",
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      "heading": "NOTES TO THE ACCOUNTS",
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      "heading": "Preliminary",
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      "path": "schedule/1/paragraph/43",
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      "heading": "Reserves and dividends",
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      "path": "schedule/1/paragraph/44",
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      "heading": "Disclosure of accounting policies",
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      "heading": "Disclosure of accounting policies",
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      "path": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet",
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      "path": "schedule/1/paragraph/47",
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      "number": "47",
      "heading": "Share capital and debentures",
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      "heading": "Share capital and debentures",
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      "path": "schedule/1/paragraph/49",
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      "heading": "Share capital and debentures",
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      "heading": "Share capital and debentures",
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      "heading": "Fixed assets",
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      "heading": "Fixed assets",
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      "heading": "Fixed assets",
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      "heading": "Investments",
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      "path": "schedule/1/paragraph/55",
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      "heading": "Information about fair value of assets and liabilities",
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      "path": "schedule/1/paragraph/56",
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      "heading": "Information about fair value of assets and liabilities",
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      "path": "schedule/1/paragraph/57",
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      "heading": "Information about fair value of assets and liabilities",
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      "heading": "Information where investment property and living animals and plants included at fair value",
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      "heading": "Reserves and provisions",
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      "path": "schedule/1/paragraph/60",
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      "heading": "Provision for taxation",
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      "path": "schedule/1/paragraph/61",
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      "heading": "Details of indebtedness",
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      "path": "schedule/1/paragraph/62",
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      "heading": "Details of indebtedness",
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      "path": "schedule/1/paragraph/63",
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      "heading": "Miscellaneous matters",
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      "path": "schedule/1/part/3/crossheading/information-supplementing-the-profit-and-loss-account",
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      "path": "schedule/1/paragraph/65",
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      "path": "schedule/1/paragraph/66",
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      "heading": "Separate statement of certain items of income and expenditure",
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      "path": "schedule/1/paragraph/67",
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      "heading": "Particulars of tax",
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      "heading": "Particulars of turnover",
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      "heading": "Miscellaneous matters",
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      "heading": "Sums denominated in foreign currencies",
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      "path": "schedule/1/paragraph/71",
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      "heading": "Dormant companies acting as agents",
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      "heading": "Related party transactions",
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      "path": "schedule/1/part/4",
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      "heading": "SPECIAL PROVISION WHERE COMPANY IS A PARENT COMPANY OR SUBSIDIARY UNDERTAKING",
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      "heading": "Company’s own accounts: guarantees and other financial commitments in favour of group undertakings",
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      "heading": "BANKING COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS",
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      "path": "schedule/2/paragraph/7",
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      "path": "schedule/2/paragraph/8",
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      "heading": null,
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      "extent": null,
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    },
    {
      "path": "schedule/2/paragraph/9",
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      "heading": null,
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-9",
      "extent": null,
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      "parent": "schedule/2/part/1/chapter/1"
    },
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      "path": "schedule/2/paragraph/10",
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      "heading": null,
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-10",
      "extent": null,
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    },
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      "path": "schedule/2/part/1/chapter/2",
      "kind": "chapter",
      "number": "SECTION B",
      "heading": "THE REQUIRED FORMATS",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/part-1/chapter-2",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/1"
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      "path": "schedule/2/part/1/chapter/2/crossheading/special-rules",
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      "heading": "Special rules",
      "url": null,
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      "parent": "schedule/2/part/1/chapter/2"
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    {
      "path": "schedule/2/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Subordinated assets",
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      "extent": null,
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    {
      "path": "schedule/2/paragraph/12",
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      "number": "12",
      "heading": "Syndicated loans",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-12",
      "extent": null,
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      "parent": "schedule/2/part/1/chapter/2/crossheading/special-rules"
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      "path": "schedule/2/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Sale and repurchase transactions",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-13",
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      "heading": "Sale and option to resell transactions",
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      "path": "schedule/2/paragraph/15",
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      "heading": "Managed funds",
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      "extent": null,
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      "heading": "ACCOUNTING PRINCIPLES AND RULES",
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      "number": "16",
      "heading": "Preliminary",
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      "path": "schedule/2/paragraph/17",
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      "heading": "Accounting principles",
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      "heading": "Accounting principles",
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      "heading": "Accounting principles",
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      "heading": "Accounting principles",
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      "heading": "Accounting principles",
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    },
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      "heading": "Preliminary",
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    },
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      "path": "schedule/2/part/2/chapter/2/crossheading/fixed-assets",
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      "url": null,
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      "heading": "General rules",
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      "path": "schedule/2/paragraph/24",
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      "heading": "Rules for depreciation and diminution in value",
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      "path": "schedule/2/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": "Rules for depreciation and diminution in value",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-25",
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      "path": "schedule/2/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": "Rules for depreciation and diminution in value",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-26",
      "extent": null,
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    },
    {
      "path": "schedule/2/paragraph/27",
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      "number": "27",
      "heading": "Development costs",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-27",
      "extent": null,
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      "path": "schedule/2/paragraph/28",
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      "number": "28",
      "heading": "Goodwill",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-28",
      "extent": null,
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    {
      "path": "schedule/2/paragraph/29",
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      "number": "29",
      "heading": "Treatment of fixed assets",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-29",
      "extent": null,
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    {
      "path": "schedule/2/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": "Financial fixed assets",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-30",
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      "path": "schedule/2/paragraph/31",
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      "number": "31",
      "heading": "Current assets",
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      "path": "schedule/2/paragraph/32",
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      "number": "32",
      "heading": "Current assets",
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      "path": "schedule/2/paragraph/33",
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      "heading": "Current assets",
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    },
    {
      "path": "schedule/2/part/2/chapter/2/crossheading/miscellaneous-and-supplementary-provisions",
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    },
    {
      "path": "schedule/2/paragraph/34",
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      "number": "34",
      "heading": "Excess of money owed over value received as an asset item",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-34",
      "extent": null,
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    {
      "path": "schedule/2/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": "Determination of cost",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-35",
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    {
      "path": "schedule/2/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": "Determination of cost",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-36",
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    {
      "path": "schedule/2/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": "Substitution of original stated amount where price or cost unknown",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-37",
      "extent": null,
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    {
      "path": "schedule/2/part/2/chapter/3",
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      "number": "SECTION C",
      "heading": "ALTERNATIVE ACCOUNTING RULES",
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    },
    {
      "path": "schedule/2/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": "Preliminary",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-38",
      "extent": null,
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      "path": "schedule/2/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": "Preliminary",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-39",
      "extent": null,
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    },
    {
      "path": "schedule/2/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": "Alternative accounting rules",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-40",
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    {
      "path": "schedule/2/paragraph/41",
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      "number": "41",
      "heading": "Application of the depreciation rules",
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    },
    {
      "path": "schedule/2/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": "Additional information to be provided in case of departure from historical cost accounting rules",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-42",
      "extent": null,
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      "parent": "schedule/2/part/2/chapter/3"
    },
    {
      "path": "schedule/2/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": "Revaluation reserve",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-43",
      "extent": null,
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    },
    {
      "path": "schedule/2/part/2/chapter/4",
      "kind": "chapter",
      "number": "SECTION D",
      "heading": "FAIR VALUE ACCOUNTING",
      "url": null,
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      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": "Inclusion of financial instruments at fair value",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-44",
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      "path": "schedule/2/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": "Determination of fair value",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-45",
      "extent": null,
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    },
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      "path": "schedule/2/paragraph/46",
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      "heading": "Hedged items",
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    },
    {
      "path": "schedule/2/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": "Other assets that may be included at fair value",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-47",
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    {
      "path": "schedule/2/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": "Accounting for changes in value",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-48",
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    {
      "path": "schedule/2/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": "The fair value reserve",
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    },
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      "path": "schedule/2/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": "Assets and liabilities denominated in foreign currencies",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-50",
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      "path": "schedule/2/paragraph/51",
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      "number": "51",
      "heading": "Assets and liabilities denominated in foreign currencies",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-51",
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    },
    {
      "path": "schedule/2/part/3",
      "kind": "part",
      "number": "3",
      "heading": "NOTES TO THE ACCOUNTS",
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      "extent": null,
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      "parent": "schedule/2"
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    {
      "path": "schedule/2/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": "Preliminary",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-52",
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    {
      "path": "schedule/2/part/3/crossheading/general",
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    {
      "path": "schedule/2/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": "Disclosure of accounting policies",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-53",
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      "path": "schedule/2/paragraph/54",
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      "heading": "Disclosure of accounting policies",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-54",
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      "path": "schedule/2/paragraph/55",
      "kind": "paragraph",
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      "heading": "Sums denominated in foreign currencies",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-55",
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      "parent": "schedule/2/part/3/crossheading/general"
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      "path": "schedule/2/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": "Reserves and dividends",
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      "path": "schedule/2/part/3/crossheading/information-supplementing-the-balance-sheet",
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      "heading": "Information supplementing the balance sheet",
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      "parent": "schedule/2/part/3"
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      "path": "schedule/2/paragraph/57",
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      "heading": null,
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-57",
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      "path": "schedule/2/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": "Share capital and debentures",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-58",
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      "path": "schedule/2/paragraph/59",
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      "heading": "Share capital and debentures",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-59",
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      "path": "schedule/2/paragraph/60",
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      "number": "60",
      "heading": "Share capital and debentures",
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      "heading": "Share capital and debentures",
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      "path": "schedule/2/paragraph/62",
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      "number": "62",
      "heading": "Fixed assets",
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      "path": "schedule/2/paragraph/63",
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      "number": "63",
      "heading": "Fixed assets",
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      "path": "schedule/2/paragraph/64",
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      "number": "64",
      "heading": "Fixed assets",
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      "path": "schedule/2/paragraph/65",
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      "heading": "Fixed assets",
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      "path": "schedule/2/paragraph/66",
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      "number": "66",
      "heading": "Information about fair value of assets and liabilities",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-66",
      "extent": null,
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    {
      "path": "schedule/2/paragraph/67",
      "kind": "paragraph",
      "number": "67",
      "heading": "Information about fair value of assets and liabilities",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-67",
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      "path": "schedule/2/paragraph/68",
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      "number": "68",
      "heading": "Information about fair value of assets and liabilities",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-68",
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    {
      "path": "schedule/2/paragraph/69",
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      "heading": "Information where investment property and living animals and plants included at fair value",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-69",
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      "path": "schedule/2/paragraph/70",
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      "heading": "Reserves and provisions",
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      "path": "schedule/2/paragraph/71",
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      "heading": "Provision for taxation",
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      "path": "schedule/2/paragraph/72",
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      "heading": "Maturity analysis",
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      "heading": "Debt and other fixed-income securities",
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      "path": "schedule/2/paragraph/74",
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      "heading": "Subordinated liabilities",
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      "path": "schedule/2/paragraph/75",
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      "number": "75",
      "heading": "Fixed cumulative dividends",
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      "extent": null,
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    {
      "path": "schedule/2/paragraph/76",
      "kind": "paragraph",
      "number": "76",
      "heading": "Details of assets charged",
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      "extent": null,
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      "path": "schedule/2/paragraph/77",
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      "heading": "Guarantees and other financial commitments",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-77",
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    {
      "path": "schedule/2/paragraph/78",
      "kind": "paragraph",
      "number": "78",
      "heading": "Memorandum items: Group undertakings",
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    {
      "path": "schedule/2/paragraph/79",
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      "heading": "Transferable securities",
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      "extent": null,
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    {
      "path": "schedule/2/paragraph/80",
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      "heading": "Leasing transactions",
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    {
      "path": "schedule/2/paragraph/81",
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      "heading": "Assets and liabilities denominated in a currency other than sterling (or the currency in which the accounts are drawn up)",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-81",
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      "path": "schedule/2/paragraph/82",
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      "heading": "Sundry assets and liabilities",
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    {
      "path": "schedule/2/paragraph/83",
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      "heading": "Unmatured forward transactions",
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      "path": "schedule/2/paragraph/84",
      "kind": "paragraph",
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      "heading": "Miscellaneous matters",
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    },
    {
      "path": "schedule/2/part/3/crossheading/information-supplementing-the-profit-and-loss-account",
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      "heading": "Information supplementing the profit and loss account",
      "url": null,
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      "parent": "schedule/2/part/3"
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    {
      "path": "schedule/2/paragraph/85",
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      "number": "85",
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    {
      "path": "schedule/2/paragraph/86",
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      "heading": "Particulars of tax",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-86",
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      "heading": "Particulars of income",
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      "path": "schedule/2/paragraph/88",
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      "heading": "Management and agency services",
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      "path": "schedule/2/paragraph/89",
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      "heading": "Subordinated liabilities",
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      "path": "schedule/2/paragraph/90",
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      "heading": "Sundry income and charges",
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      "path": "schedule/2/paragraph/91",
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      "heading": "Miscellaneous matters",
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      "path": "schedule/2/paragraph/92",
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      "heading": "Related party transactions",
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      "path": "schedule/2/part/4",
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      "heading": "INTERPRETATION OF THIS SCHEDULE",
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      "path": "schedule/2/paragraph/93",
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      "heading": "Definitions for this Schedule",
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      "path": "schedule/2/paragraph/94",
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      "heading": "Financial fixed assets",
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      "heading": "Financial instruments",
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      "path": "schedule/2/paragraph/96",
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      "heading": "Repayable on demand",
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      "path": "schedule/2/paragraph/98",
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      "heading": "Sale and repurchase transaction",
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      "heading": "INSURANCE COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS",
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      "path": "schedule/3/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-2",
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      "path": "schedule/3/paragraph/3",
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      "path": "schedule/3/paragraph/5",
      "kind": "paragraph",
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      "path": "schedule/3/paragraph/6",
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      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-6",
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    },
    {
      "path": "schedule/3/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-7",
      "extent": null,
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      "parent": "schedule/3/part/1/chapter/1"
    },
    {
      "path": "schedule/3/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-8",
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    },
    {
      "path": "schedule/3/part/1/chapter/2",
      "kind": "chapter",
      "number": "SECTION B",
      "heading": "THE REQUIRED FORMATS",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/part-1/chapter-2",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/1"
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    {
      "path": "schedule/3/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-9",
      "extent": null,
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      "parent": "schedule/3/part/1/chapter/2"
    },
    {
      "path": "schedule/3/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-10",
      "extent": null,
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      "parent": "schedule/3/part/1/chapter/2"
    },
    {
      "path": "schedule/3/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Additional items",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-11",
      "extent": null,
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      "parent": "schedule/3/part/1/chapter/2"
    },
    {
      "path": "schedule/3/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Managed funds",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-12",
      "extent": null,
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      "parent": "schedule/3/part/1/chapter/2"
    },
    {
      "path": "schedule/3/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Deferred acquisition costs",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-13",
      "extent": null,
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      "parent": "schedule/3/part/1/chapter/2"
    },
    {
      "path": "schedule/3/part/2",
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      "number": "2",
      "heading": "ACCOUNTING PRINCIPLES AND RULES",
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      "path": "schedule/3/part/2/chapter/1",
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      "number": "SECTION A",
      "heading": "ACCOUNTING PRINCIPLES",
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    },
    {
      "path": "schedule/3/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Preliminary",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-14",
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      "path": "schedule/3/paragraph/15",
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      "number": "15",
      "heading": "Preliminary",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-15",
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      "path": "schedule/3/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "Accounting principles",
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      "path": "schedule/3/paragraph/17",
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      "number": "17",
      "heading": "Accounting principles",
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      "path": "schedule/3/paragraph/18",
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      "number": "18",
      "heading": "Accounting principles",
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      "path": "schedule/3/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "Accounting principles",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-19",
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      "path": "schedule/3/paragraph/20",
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      "heading": "Accounting principles",
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      "path": "schedule/3/paragraph/21",
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      "number": "21",
      "heading": "Valuation",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-21",
      "extent": null,
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    {
      "path": "schedule/3/part/2/chapter/2",
      "kind": "chapter",
      "number": "SECTION B",
      "heading": "CURRENT VALUE ACCOUNTING RULES",
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      "parent": "schedule/3/part/2"
    },
    {
      "path": "schedule/3/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Valuation of assets: general",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-22",
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      "path": "schedule/3/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": "Valuation of assets: general",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-23",
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    },
    {
      "path": "schedule/3/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": "Alternative valuation of fixed-income securities",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-24",
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      "path": "schedule/3/paragraph/25",
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      "number": "25",
      "heading": "Meaning of “current value”",
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      "path": "schedule/3/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": "Meaning of “current value”",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-26",
      "extent": null,
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    },
    {
      "path": "schedule/3/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": "Application of the depreciation rules",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-27",
      "extent": null,
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    },
    {
      "path": "schedule/3/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": "Additional information to be provided",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-28",
      "extent": null,
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    },
    {
      "path": "schedule/3/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": "Revaluation reserve",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-29",
      "extent": null,
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    },
    {
      "path": "schedule/3/part/2/chapter/3",
      "kind": "chapter",
      "number": "SECTION C",
      "heading": "VALUATION AT FAIR VALUE",
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      "parent": "schedule/3/part/2"
    },
    {
      "path": "schedule/3/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": "Inclusion of financial instruments at fair value",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-30",
      "extent": null,
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    },
    {
      "path": "schedule/3/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": "Determination of fair value",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-31",
      "extent": null,
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      "parent": "schedule/3/part/2/chapter/3"
    },
    {
      "path": "schedule/3/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": "Hedged items",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-32",
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    },
    {
      "path": "schedule/3/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": "Other assets that may be included at fair value",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-33",
      "extent": null,
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    },
    {
      "path": "schedule/3/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": "Accounting for changes in value",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-34",
      "extent": null,
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      "parent": "schedule/3/part/2/chapter/3"
    },
    {
      "path": "schedule/3/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": "The fair value reserve",
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      "parent": "schedule/3/part/2/chapter/3"
    },
    {
      "path": "schedule/3/part/2/chapter/4",
      "kind": "chapter",
      "number": "SECTION D",
      "heading": "HISTORICAL COST ACCOUNTING RULES",
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      "extent": null,
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      "parent": "schedule/3/part/2"
    },
    {
      "path": "schedule/3/part/2/chapter/4/crossheading/valuation-of-assets",
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      "number": null,
      "heading": "Valuation of assets",
      "url": null,
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      "parent": "schedule/3/part/2/chapter/4"
    },
    {
      "path": "schedule/3/paragraph/36",
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      "number": "36",
      "heading": "General rules",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-36",
      "extent": null,
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      "parent": "schedule/3/part/2/chapter/4/crossheading/valuation-of-assets"
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      "path": "schedule/3/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": "General rules",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-37",
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      "path": "schedule/3/paragraph/38",
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      "number": "38",
      "heading": "General rules",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-38",
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      "path": "schedule/3/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": "General rules",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-39",
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      "heading": "General rules",
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    },
    {
      "path": "schedule/3/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": "Development costs",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-41",
      "extent": null,
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    },
    {
      "path": "schedule/3/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": "Goodwill",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-42",
      "extent": null,
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      "parent": "schedule/3/part/2/chapter/4/crossheading/valuation-of-assets"
    },
    {
      "path": "schedule/3/part/2/chapter/4/crossheading/miscellaneous-and-supplementary-provisions",
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      "heading": "Miscellaneous and supplementary provisions",
      "url": null,
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      "parent": "schedule/3/part/2/chapter/4"
    },
    {
      "path": "schedule/3/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": "Excess of money owed over value received as an asset item",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-43",
      "extent": null,
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    {
      "path": "schedule/3/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": "Assets included at a fixed amount",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-44",
      "extent": null,
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    },
    {
      "path": "schedule/3/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": "Determination of cost",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-45",
      "extent": null,
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    {
      "path": "schedule/3/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": "Determination of cost",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-46",
      "extent": null,
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    },
    {
      "path": "schedule/3/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": "Substitution of original amount where price or cost unknown",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-47",
      "extent": null,
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    },
    {
      "path": "schedule/3/part/2/chapter/5",
      "kind": "chapter",
      "number": "SECTION E",
      "heading": "RULES FOR DETERMINING PROVISIONS",
      "url": null,
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      "parent": "schedule/3/part/2"
    },
    {
      "path": "schedule/3/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": "Preliminary",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-48",
      "extent": null,
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    {
      "path": "schedule/3/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": "Technical provisions",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-49",
      "extent": null,
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    },
    {
      "path": "schedule/3/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": "Provision for unearned premiums",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-50",
      "extent": null,
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    },
    {
      "path": "schedule/3/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": "Provision for unexpired risks",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-51",
      "extent": null,
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      "path": "schedule/3/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": "Long-term business provision",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-52",
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      "path": "schedule/3/part/2/chapter/5/crossheading/provisions-for-claims-outstanding",
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      "url": null,
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      "parent": "schedule/3/part/2/chapter/5"
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    {
      "path": "schedule/3/paragraph/53",
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      "heading": "General business",
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      "path": "schedule/3/paragraph/54",
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      "heading": "General business",
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      "path": "schedule/3/paragraph/55",
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      "heading": "Long-term business",
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      "path": "schedule/3/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": "Equalisation reserves",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-56",
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      "path": "schedule/3/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": "Accounting on a non-annual basis",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-57",
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      "path": "schedule/3/paragraph/58",
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      "heading": "Accounting on a non-annual basis",
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      "path": "schedule/3/part/3",
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      "heading": "Preliminary",
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      "path": "schedule/3/paragraph/61",
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      "heading": "Disclosure of accounting policies",
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      "path": "schedule/3/paragraph/63",
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      "path": "schedule/3/paragraph/64",
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      "heading": "Reserves and dividends",
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      "path": "schedule/3/part/3/crossheading/information-supplementing-the-balance-sheet",
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      "path": "schedule/3/paragraph/65",
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      "number": "65",
      "heading": "Share capital and debentures",
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      "path": "schedule/3/paragraph/66",
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      "heading": "Share capital and debentures",
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      "path": "schedule/3/paragraph/67",
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      "heading": "Share capital and debentures",
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      "heading": "Information about fair value of assets and liabilities",
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      "heading": "Miscellaneous matters",
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      "path": "schedule/3/part/3/crossheading/information-supplementing-the-profit-and-loss-account",
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      "heading": "Definitions for this Schedule",
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      "heading": "INFORMATION ON RELATED UNDERTAKINGS REQUIRED WHETHER PREPARING COMPANIES ACT OR IAS ACCOUNTS",
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      "heading": "Shares and debentures of company held by subsidiary undertakings",
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      "heading": "Parent undertaking drawing up accounts for larger group",
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      "extent": null,
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      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Identification of ultimate parent company",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/part/2",
      "kind": "part",
      "number": "2",
      "heading": "COMPANIES NOT REQUIRED TO PREPARE GROUP ACCOUNTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Reason for not preparing group accounts",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Holdings in subsidiary undertakings",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Financial years of subsidiary undertakings",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Exemption from giving information about significant holdings in non-subsidiary undertakings",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Construction of references to shares held by company",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/part/3",
      "kind": "part",
      "number": "3",
      "heading": "COMPANIES REQUIRED TO PREPARE GROUP ACCOUNTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Introductory",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "Subsidiary undertakings",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "Holdings in subsidiary undertakings",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "Joint ventures",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "Associated undertakings",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "Requirement to give information about other significant holdings of parent company or group",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "Group’s membership of certain undertakings",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Construction of references to shares held by parent company or group",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/part/4",
      "kind": "part",
      "number": "4",
      "heading": "ADDITIONAL DISCLOSURES FOR BANKING COMPANIES AND GROUPS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4"
    },
    {
      "path": "schedule/4/part/5",
      "kind": "part",
      "number": "5",
      "heading": "INTERPRETATION OF REFERENCES TO “BENEFICIAL INTEREST”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": "Residual interests under pension and employees’ share schemes",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5"
    },
    {
      "path": "schedule/4/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": "Employer’s charges and other rights of recovery",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5"
    },
    {
      "path": "schedule/4/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": "Trustee’s right to expenses, remuneration, indemnity etc.",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5"
    },
    {
      "path": "schedule/4/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": "Supplementary",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "5",
      "heading": "INFORMATION ABOUT BENEFITS OF DIRECTORS",
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/5/part/1",
      "kind": "part",
      "number": "1",
      "heading": "PROVISIONS APPLYING TO QUOTED AND UNQUOTED COMPANIES",
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      "extent": null,
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      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Total amount of directors’ remuneration etc.",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/1"
    },
    {
      "path": "schedule/5/part/2",
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      "heading": "PROVISIONS APPLYING ONLY TO UNQUOTED COMPANIES",
      "url": null,
      "extent": null,
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      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Details of highest paid director’s emoluments etc.",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/2"
    },
    {
      "path": "schedule/5/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Excess retirement benefits of directors and past directors",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/2"
    },
    {
      "path": "schedule/5/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Compensation to directors for loss of office",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/2"
    },
    {
      "path": "schedule/5/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Sums paid to third parties in respect of directors’ services",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/2"
    },
    {
      "path": "schedule/5/part/3",
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      "number": "3",
      "heading": "SUPPLEMENTARY PROVISIONS",
      "url": null,
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    },
    {
      "path": "schedule/5/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "General nature of obligations",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Provisions as to amounts to be shown",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-7",
      "extent": null,
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    },
    {
      "path": "schedule/5/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Exclusion of sums liable to be accounted for to company etc.",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-8",
      "extent": null,
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      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Meaning of “remuneration”",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Meaning of “highest paid director”",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Meaning of “long term incentive scheme”",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Meaning of “shares” and “share option” and related expressions",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-12",
      "extent": null,
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      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Meaning of “pension scheme” and related expressions",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "References to subsidiary undertakings",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Other minor definitions",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-5/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/6",
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      "number": "6",
      "heading": "COMPANIES ACT GROUP ACCOUNTS",
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    },
    {
      "path": "schedule/6/part/1",
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    {
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      "heading": "General rules",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-1",
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      "path": "schedule/6/paragraph/2",
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      "heading": "General rules",
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      "path": "schedule/6/paragraph/3",
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      "heading": "General rules",
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      "path": "schedule/6/paragraph/4",
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      "heading": "General rules",
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      "heading": "General rules",
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    },
    {
      "path": "schedule/6/paragraph/6",
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      "heading": "Elimination of group transactions",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-6",
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    },
    {
      "path": "schedule/6/paragraph/7",
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      "number": "7",
      "heading": "Acquisition and merger accounting",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-7",
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    },
    {
      "path": "schedule/6/paragraph/8",
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      "heading": "Acquisition and merger accounting",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-8",
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    {
      "path": "schedule/6/paragraph/9",
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      "heading": "Acquisition and merger accounting",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-9",
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    },
    {
      "path": "schedule/6/paragraph/10",
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      "heading": "Acquisition and merger accounting",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-10",
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    },
    {
      "path": "schedule/6/paragraph/11",
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      "heading": "Acquisition and merger accounting",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-11",
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    },
    {
      "path": "schedule/6/paragraph/12",
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      "heading": "Acquisition and merger accounting",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-12",
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    {
      "path": "schedule/6/paragraph/13",
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      "heading": "Acquisition and merger accounting",
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    {
      "path": "schedule/6/paragraph/14",
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      "number": "14",
      "heading": "Acquisition and merger accounting",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-14",
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    {
      "path": "schedule/6/paragraph/15",
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      "heading": "Acquisition and merger accounting",
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    },
    {
      "path": "schedule/6/paragraph/16",
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      "number": "16",
      "heading": "Acquisition and merger accounting",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-16",
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    {
      "path": "schedule/6/paragraph/17",
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      "number": "17",
      "heading": "Minority interests",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-17",
      "extent": null,
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    {
      "path": "schedule/6/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "Joint ventures",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-18",
      "extent": null,
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      "path": "schedule/6/paragraph/19",
      "kind": "paragraph",
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      "heading": "Associated undertakings",
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      "path": "schedule/6/paragraph/20",
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      "heading": "Associated undertakings",
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      "path": "schedule/6/paragraph/21",
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      "heading": "Associated undertakings",
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    {
      "path": "schedule/6/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Related party transactions",
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      "parent": "schedule/6/part/1"
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    {
      "path": "schedule/6/part/2",
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      "heading": "MODIFICATIONS FOR BANKING GROUPS",
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    {
      "path": "schedule/6/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": "General application of provisions applicable to individual accounts",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-23",
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      "parent": "schedule/6/part/2"
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      "path": "schedule/6/paragraph/24",
      "kind": "paragraph",
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      "heading": "General application of provisions applicable to individual accounts",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-24",
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      "path": "schedule/6/paragraph/25",
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      "heading": "Minority interests and associated undertakings",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-25",
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      "path": "schedule/6/paragraph/26",
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      "heading": "Minority interests and associated undertakings",
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      "path": "schedule/6/paragraph/27",
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      "heading": "Related party transactions",
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      "path": "schedule/6/paragraph/28",
      "kind": "paragraph",
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      "heading": "Foreign currency translation",
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      "heading": "Foreign currency translation",
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    {
      "path": "schedule/6/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": "Information as to undertaking in which shares held as a result of financial assistance operation",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-30",
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      "path": "schedule/6/part/3",
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      "heading": "MODIFICATIONS FOR INSURANCE GROUPS",
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    {
      "path": "schedule/6/paragraph/31",
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      "heading": "General application of provisions applicable to individual accounts",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-31",
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      "parent": "schedule/6/part/3"
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    {
      "path": "schedule/6/paragraph/32",
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      "heading": "General application of provisions applicable to individual accounts",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-32",
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    {
      "path": "schedule/6/paragraph/33",
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      "number": "33",
      "heading": "Financial years of subsidiary undertakings",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-33",
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      "path": "schedule/6/paragraph/34",
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      "heading": "Assets and liabilities to be included in group accounts",
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      "path": "schedule/6/paragraph/35",
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      "heading": "Elimination of group transactions",
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      "path": "schedule/6/paragraph/36",
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      "heading": "Minority interests",
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      "heading": "Associated undertakings",
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      "heading": "Associated undertakings",
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      "heading": "Related party transactions",
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    {
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      "number": "40",
      "heading": "Modifications of Schedule 3 to these Regulations for purposes of paragraph 31",
      "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-40",
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      "heading": "MATTERS TO BE DEALT WITH IN DIRECTORS’ REPORT",
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    {
      "path": "schedule/7/paragraph/1",
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      "heading": "Introduction",
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      "path": "schedule/7/paragraph/2",
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      "heading": "Asset values",
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      "path": "schedule/7/paragraph/3",
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      "heading": "Political donations and expenditure",
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      "path": "schedule/7/paragraph/4",
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      "heading": "Political donations and expenditure",
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      "path": "schedule/7/paragraph/5",
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      "heading": "Charitable donations",
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      "heading": "Financial instruments",
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      "heading": "Miscellaneous",
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    {
      "path": "schedule/7/part/2",
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      "heading": "DISCLOSURE REQUIRED BY COMPANY ACQUIRING ITS OWN SHARES ETC.",
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    {
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      "heading": "EMPLOYEE INVOLVEMENT",
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      "heading": "POLICY AND PRACTICE ON PAYMENT OF CREDITORS",
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    {
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      "heading": "DISCLOSURE REQUIRED BY CERTAIN PUBLICLY-TRADED COMPANIES",
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      "heading": "Consideration by the directors of matters relating to directors’ remuneration",
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      "path": "schedule/8/paragraph/3",
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      "heading": "Statement of company’s policy on directors’ remuneration",
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      "heading": "Statement of consideration of conditions elsewhere in company and group",
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      "path": "schedule/8/paragraph/5",
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      "heading": "Performance graph",
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      "path": "schedule/8/paragraph/6",
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      "heading": "Service contracts",
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      "path": "schedule/8/paragraph/7",
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      "heading": "Amount of each director’s emoluments and compensation in the relevant financial year",
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      "heading": "Share options",
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      "heading": "Long term incentive schemes",
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      "heading": "Long term incentive schemes",
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      "heading": "Pensions",
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