CHAPTER 4 ANNUAL ACCOUNTS
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General
- 382. Accounts to give a fair representation
- 383. Duty to prepare individual accounts
- 384. Individual accounts: exemption for dormant subsidiaries
- 385. Companies excluded from the dormant subsidiaries exemption
- 386. Dormant subsidiaries exemption: parent undertaking declaration of guarantee
- 387. Individual accounts: applicable accounting framework
- 388. Option to prepare group accounts
- 389. Duty to prepare group accounts
- 390. Exemption for company included in group accounts of larger group
- 391. Consistency of financial reporting within group
- 392. Individual profit and loss account where group accounts prepared
- 393. Information about related undertakings
- 394. Information about related undertakings: alternative compliance
- 395. Information about off-balance sheet arrangements
- 396. Information about employee numbers and costs
- 397. Information about directors' benefits: remuneration
- 398. Information about directors' benefits: advances, credit and guarantees
- 399. Approval and signing of accounts