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means whichever of the following are applicable:
(1) the insurance accounts rules;
(2) the Friendly Societies (Accounts and Related Provisions) Regulations 1994;
(3) Financial Reporting Standards and Statements of Standard Accounting Practice issued or adopted by the Accounting Standards Board;
(4) Statements of Recommended Practice, issued by industry or sectoral bodies recognised for this purpose by the Accounting Standards Board;
(5) international accounting standards within the meaning of EC Regulations No. 1606/2002 of the European Parliament and of the council of 19 July 2002 on the application of international accounting standards, adopted from time to time by the European Commission in accordance with that Regulation;
(6) the Companies Act 1985; and
(7) the Companies Act 2006,
as applicable to the firm for the purpose of its external financial reporting (or as would be applicable if the firm was a company with its head office in the UK).
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(1) [deleted](2) (in COLL): the period determined in accordance with COLL 6.8.2 R (3) to COLL 6.8.2 R (7)(Accounting periods).
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(1) in relation to a company incorporated in the UK under the Companies Acts, means the accounting reference date of that company determined in accordance with section 391 of the Companies Act 2006; and
(2) in relation to any other body, means the last day of its financial year. -
(1) (except in COLL):(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 391 of the Companies Act 2006;(b) (in relation to any other body) the last day of its financial year.(2) (in COLL): the date stipulated in the prospectus on which the annual accounting period of an authorised fund ends.