summary financial statement

Show Summary Details

Quick Reference

An abbreviated form of the annual accounts and report that, providing certain conditions are met, may be sent by listed companies to their shareholders instead of the full report. Summary financial statements were introduced by section 251 of the Companies Act 1989. See also abbreviated accounts; simplified financial statements.

Subjects: Financial Institutions and Services.

Reference entries

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.