# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 5: Net asset restriction on public companies distributions


The specified provisions for the purposes of section 831(3)(a) of the 2006 Act (Companies Act accounts: net asset restriction on public company distributions) are—
(a) provisions within paragraph 2 of this Schedule, and
(b) in the case of an insurance company, any amount included under liabilities items Ba (fund for future appropriations), C (technical provisions) and D (technical provisions for linked liabilities) in a balance sheet drawn up in accordance with Schedule 3 to these Regulations.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/9/paragraph/5 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-9/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.