{
  "url": "https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-4/paragraph-19",
  "json_url": "https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-4/paragraph-19.json",
  "legislation": "ukdsi/2009/9780111479476",
  "legislation_title": "The Overseas Companies Regulations 2009",
  "legislation_url": "https://openlegislation.uk/draft-overseas-companies-regulations-2009",
  "path": "schedule/4/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "(1) The company must provide information which is relevant to assessing the company’s state of affairs.\n(2) As a minimum that information must relate, where applicable, to—\n(a) property, plant and equipment;\n(b) investment property;\n(c) intangible assets;\n(d) financial assets;\n(e) biological assets;\n(f) inventories;\n(g) trade and other receivables (and the amount falling due after more than one year must be shown separately for each item included under receivables);\n(h) trade and other payables (and the amount falling due after more than one year must be shown separately for each item included under payables);\n(i) provisions;\n(j) financial liabilities;\n(k) issued capital and reserves;\n(l) finance costs;\n(m) finance income;\n(n) expenses and interest paid to group undertakings (this must be shown separately from expenses and interest paid to other entities);\n(o) income and interest derived from group undertakings (this must be shown separately from income and interest derived from other sources);\n(p) transactions with related parties;\n(q) dividends;\n(r) items described as other, sundry, miscellaneous or equivalent;\n(s) guarantees;\n(t) contingent liabilities;\n(u) commitments;\n(v) other off-balance sheet arrangements;\n(w) financial instruments.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111479476/schedule/4/paragraph/19",
    "retrieved_at": "2026-10-30T14:57:28.054034+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}