- Deddfwriaeth Ddrafft
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 No. 980
4.Amendment of Chapter 1 of Part 15 (accounts and reports: introduction)
5.Amendment of Chapter 4 of Part 15 (accounts and reports: annual accounts)
6.Amendment of Chapter 4A of Part 15 (accounts and reports: strategic report)
7.Amendment of Chapter 5 of Part 15 (accounts and reports: directors’ report)
8.Amendment of Chapter 10 of Part 15 (accounts and reports: filing of accounts and report)
9.Amendment of Chapter 12 of Part 15 (accounts and reports: supplementary provisions)
10.Amendment of Chapter 1 of Part 16 (audit: requirement for audited accounts)
11.Amendment of Chapter 3 of Part 16 (audit: functions of auditor)
PART 3 Small Companies Accounts Regulations
14.Amendment of Part 2 of the Small Companies Accounts Regulations (form and content of individual accounts)
15.Amendment of Part 4 of the Small Companies Accounts Regulations (form and content of group accounts)
16.Amendment of Part 1 (general rules and formats) of Schedule 1 (Companies Act individual accounts) to the Small Companies Accounts Regulations
17.Amendment of Part 2 (accounting principles and rules) of Schedule 1 to the Small Companies Accounts Regulations
18.Amendment of Part 3 (notes to the accounts) of Schedule 1 to the Small Companies Accounts Regulations
19.Omission of Schedules to the Small Companies Accounts Regulations
20.Omit Schedule 3 (information about directors’ benefits: remuneration (Companies Act...
21.Omit Schedule 4 (Companies Act abbreviated accounts for delivery to...
22.Amendment of Part 1 (form and content of Companies Act group accounts) of Schedule 6 (group accounts) to the Small Companies Accounts Regulations
23.Amendment of Part 2 (information about related undertakings where company preparing group accounts (Companies Act or IAS group accounts)) of Schedule 6 to the Small Companies Accounts Regulations
24.Amendment of Schedule 7 (interpretation of term “provisions”) to the Small Companies Accounts Regulations
25.Amendment of Schedule 8 (general interpretation) to the Small Companies Accounts Regulations
PART 4 Large and Medium-sized Companies Accounts Regulations
26.Amendment of Part 2 of the Large and Medium-sized Companies Accounts Regulations (form and content of accounts)
27.Amendment of Part 1 (general rules and formats) of Schedule 1 (Companies Act individual accounts: companies which are not banking or insurance companies) to the Large and Medium-sized Companies Accounts Regulations
28.Amendment of Part 2 (accounting principles and rules) of Schedule 1 to the Large and Medium-sized Companies Accounts Regulations
29.Amendment of Part 3 (notes to the accounts) of Schedule 1 to the Large and Medium-sized Companies Accounts Regulations
30.Amendment of Part 4 to Schedule 1 to the Large and Medium-sized Companies Accounts Regulations
31.Amendment of Part 1 (general rules and formats) of Schedule 2 to the Large and Medium-sized Companies Accounts Regulations
32.Amendment of Part 2 (accounting principles and rules) of Schedule 2 to the Large and Medium-sized Companies Accounts Regulations
33.Amendment of Part 3 (notes to the accounts) of Schedule 2 to the Large and Medium-sized Companies Accounts Regulations
34.Amendment of Part 1 (general rules and formats) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations
35.Amendment of Part 2 (accounting principles and rules) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations
36.Amendment of Part 3 (notes to the accounts) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations
37.Amendment of Part 1 (provisions applying to all companies) of Schedule 4 to the Large and Medium-sized Companies Accounts Regulations
38.Amendment of Part 3 (companies required to prepare group accounts) of Schedule 4 to the Large and Medium-sized Companies Accounts Regulations
39.Amendment of Schedule 6 (Companies Act group accounts) to the Large and Medium-sized Companies Accounts Regulations
40.Amendment of Schedule 9 (interpretation of term “provisions”) to the Large and Medium-sized Companies Accounts Regulations
41.Amendment of Schedule 10 (general interpretation) to the Large and Medium-sized Companies Accounts Regulations
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Mae Memorandwm Esboniadol Drafft yn nodi datganiad byr o ddiben Offeryn Statudol Drafft ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Eu nod yw gwneud yr Offeryn Statudol Drafft yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd yn fanwl gerbron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys