474 Minor definitions
474 Minor definitions
Companies Act 2006 | Legislation

(1)     In this Part—

“e-money issuer” [means—

(a)     an electronic money institution, within the meaning of the Electronic Money Regulations 2011 (SI 2011/99), or

(b)]     a person who has permission under [Part 4A] of the Financial Services and Markets Act 2000 (c 8) to carry on the activity of issuing electronic money within the meaning of article 9B of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (SI 2001/544);

“group” means a parent undertaking and its subsidiary undertakings;

“IAS Regulation” means EC Regulation No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards;

“included in the consolidation”, in relation to group accounts, or “included in consolidated group accounts”, means that the undertaking is included in the accounts by the method of full (and not proportional) consolidation, and references to an undertaking excluded from consolidation shall be construed accordingly;

“international accounting standards” means the international accounting standards, within the meaning of the IAS Regulation, adopted from time to time by the European Commission in accordance with that Regulation [Article 2 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards];

[“micro-entity minimum accounting item” means an item of information required by this Part or by regulations under this Part to be contained in the Companies Act individual accounts of a company for a financial year in relation to which it qualifies as a micro-entity (see sections 384A and 384B);

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