Glossary

View Rulebook as at:

You are viewing the Rulebook in the past on 01/12/2004

Export entire glossary as

Export page as

(1) (except in COLL and CIS):
(a) (in relation to a company incorporated in the United Kingdom under the Companies Acts) the accounting reference date of that company determined in accordance with section 224 of the Companies Act 1985;
(b) (in relation to any other body) the last day of its financial year.
(2) (in COLL and CIS): the date on which the annual accounting period of an authorised fund ends.
- 01/12/2004
- Legal Instruments that change this definition accounting reference date
the date in any year stated in the most recently published prospectus as the date on or before which, in respect of each annual accounting period, an allocation of income is to be made.
- 01/12/2004
- Legal Instruments that change this definition annual income allocation date
(1) (in CIS) a period determined in accordance with CIS 9.2.1 R (Accounting period);
(2) (in COLL) the 12 month period stipulated in the prospectus which ends on the accounting reference date.
- 01/12/2004
- Legal Instruments that change this definition annual accounting period

Necessary cookies	Analytics cookies	Accept cookies
Yes	Yes
Yes	No

Filter by A-Z