Glossary | Prudential Regulation Authority Handbook & Rulebook

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(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