# The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008, Paragraph 2

Extent: E+W+S+N.I.

(1) The expressions listed in sub-paragraph (2) have the same meaning as they have in Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements etc of certain types of undertakings.
(2) Those expressions are “available for sale financial asset”, “business combination”, “commodity-based contracts”, “derivative”, “equity instrument”, “exchange difference”, “fair value hedge accounting system”, “financial fixed asset”, “financial instrument”, “foreign entity”, “hedge accounting”, “hedge accounting system”, “hedged items”, “hedging instrument”, “held for trading purposes”, “held to maturity”, “monetary item”, “receivables”, “reliable market” and “trading portfolio”.

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Source: https://www.legislation.gov.uk/uksi/2008/409/schedule/8/paragraph/2 (the official version)
Page: https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-8/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.