Companies Act 1985
Preliminary
Format 2
Format 2
Syndicated loans
Fixed cumulative dividends
Loans
Foreign currency translation
Additional items
Managed funds
Deferred acquisition costs
Determination of fair value
Goodwill
Goodwill
Determination of cost
Determination of cost
Preliminary
Provision for unexpired risks
Long term business provision
General business
Long term business
Equalisation reserves
Accounting on a non-annual basis
Disclosure of accounting policies
Sums denominated in foreign currencies
Assets
Investments
Guarantees and other financial commitments
Separate statement of certain items of income and expenditure
Separate statement of certain items of income and expenditure
Particulars of tax
Particulars of business
Commissions
Miscellaneous matters
Scots land tenure
Staff costs
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Particulars required
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Note:. . .
Where and for how long records to be kept.
Format I
Preliminary
Format 1
Share capital and debentures
Financial instruments
Additional items
Managed funds
Deferred acquisition costs
Valuation
Development costs
Excess of money owed over value received as an asset item
Assets included at a fixed amount
Substitution of original amount where price or cost unknown
Preliminary
Technical provisions
Long term business provision
General business
Equalisation reserves
Accounting on a non-annual basis
Disclosure of accounting policies
Sums denominated in foreign currencies
Reserves and dividends
Assets
Guarantees and other financial commitments
Particulars of tax
Particulars of business
Commissions
Particulars of staff
Financial instruments
Materiality
Provisions
Northern Ireland
Meeting of transferee company
(Scotland Only)
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7A
The Prudential Regulation Authority.
7B
The Bank of England.
Format I
Preliminary
Format 1
Format 1
Additional items
Managed funds
Inclusion of financial instruments at fair value
Development costs
Assets included at a fixed amount
Determination of cost
Preliminary
Long term business
Equalisation reserves
Assets
Guarantees and other financial commitments
Separate statement of certain items of income and expenditure
Particulars of tax
Particulars of business
Particulars of staff
Financial instruments
Scots land tenure
Northern Ireland
Meeting of transferee company
27A
A disclosure for the purpose of enabling or assisting the lead enforcement authority (as defined in section 33(1) of the Estate Agents Act 1979) to exercise its functions under the Estate Agents Act 1979.
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3A
The Commissioners for Her Majesty’s Revenue and Customs.
6A
The Director of the Serious Fraud Office.
7C
The registrar of companies.
7D
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745A
In this Act references to the Bank of England do not include the Bank acting in its capacity as the Prudential Regulation Authority.
Relief from section 56 in respect of group reconstructions.
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