Chapter 10 Other interpretative and supplementary provisionsF1

United Kingdom Repealed

1. 337The worldwide group
2. 338Meaning of “group”
3. 339Meaning of “ultimate parent”
4. 340Meaning of “corporate entity”
5. 341Meaning of “relevant non-corporate entity”
6. 342Treatment of entities stapled to corporate, or relevant non-corporate, entities
7. 343Treatment of business combinations
8. 344Meaning of “large” in relation to a group
9. 345Meaning of “UK group company” and “relevant group company”
10. 346Financial statements of the worldwide group
11. 347Non-compliant financial statements of the worldwide group
12. 348Non-existent financial statements of the worldwide group
13. 348AFinancial statements: business combinations to which the worldwide group is a party
14. 349References to amounts disclosed in financial statements
15. 350Translation of amounts disclosed in financial statements
16. 351Expressions taking their meaning from international accounting standards
17. 352Meaning of “relevant accounting period”
18. 353Other expressions
19. 353AEffect of Part on parties to capital market arrangements
20. 353AAPower to make regulations where accounting standards change
21. 353BRegulations and orders