Regulation 3

In these Regulations —“auditor”, in relation to a company, means the accounting entity or accounting entities appointed as the auditor or auditors of the company under section 205 of the Act;“balance‑sheet” means the balance‑sheet, by whatever name called, prepared in accordance with the Accounting Standards and includes, where applicable, the balance‑sheet dealing with the state of affairs of the holding company required to be made out and laid before the company at its annual general meeting under section 201 of the Act as in force immediately before 1 July 2015;“consolidated financial statements” has the same meaning as in the Accounting Standards and includes, where applicable, the consolidated accounts dealing with the profit or loss and the state of affairs of the company and its subsidiaries required to be made out and laid before the company at its annual general meeting under section 201 of the Act as in force immediately before 1 July 2015;“date of revision” means the date on which the directors of the company approve the revised financial statements, or the revised consolidated financial statements or balance‑sheet, of the company;“date of the original financial statements, or original consolidated financial statements or balance‑sheet” means the date on which the original directors’ statement was signed on behalf of the directors of the company;“financial statements” means the financial statements of a company required to be prepared by the Accounting Standards and includes, where applicable, the profit and loss account and the balance‑sheet of the company required to be laid before the company at its annual general meeting under section 201 of the Act as in force immediately before 1 July 2015;“new directors’ statement” means the statement signed on behalf of the directors of the company as at the date of revision in accordance with regulation 4(2)(c)(i) and containing the statements and information mentioned in regulations 4(2)(c)(ii) to (v) and 6(2)(a) to (d);“original”, in relation to any financial statements, or consolidated financial statements or balance‑sheet, means the financial statements, or consolidated financial statements or balance‑sheet, that are the subject of revision under section 202A or 202B(4) of the Act;“original directors’ statement” means the statement signed on behalf of the directors under section 201(16) of the Act that accompanied the original financial statements, or original consolidated financial statements or balance‑sheet, and includes, where applicable, the report of the directors of the company and the statement of the directors of the company made under section 201(5) and (15), respectively, of the Act as in force immediately before 1 July 2015;“revised”, in relation to any financial statements, or consolidated financial statements or balance‑sheet, means the resulting financial statements, or consolidated financial statements or balance‑sheet, after being revised under section 202A or 202B(4) of the Act.