Term
Definition
Letter: A
accounting reference date
(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.
- 01/12/2004
allocation period
a single 24-hour period or, with the agreement of each
intermediate customer
concerned, a period spanning five consecutive business days, during which an aggregated series of transactions may be executed.
- 01/12/2004
annual accounting period
(2) (in COLL) the 12 month period stipulated in the prospectus which ends on the accounting reference date.
- 01/12/2004
annual budget
the annual budgeted costs of operating the Financial Ombudsman Service.
- 01/12/2004
annual eligible income
(in
COMP
) the annual income (as described in Part 2 of
SUP 20 Annex 1 R
) for the firm's last financial year preceding the date for submission of the information under COMP 16.6.11R attributable to the relevant
contribution group
; or if the firm prefers, that amount of that annual income attributable to business conducted with
eligible claimants
, but only if the firm notifies FSCS of the amount in accordance with FSCS reporting requirements.
- 01/12/2004
annual income allocation date
the date in any year stated in the most recently published prospectus as the date on or before which, in respect of each annual accounting period, an allocation of income is to be made.
- 01/12/2004
annual percentage rate
the annual percentage rate of charge for a contract as calculated in accordance with MCOB 10 (Annual percentage rate).
- 01/12/2004
annual report and accounts
(a) (in relation to a company incorporated in the United Kingdom) an annual report and annual accounts as those terms are defined in sections 261(2) and 262(1) of the Companies Act 1985, together with an auditor's report prepared in relation to those accounts under section 235 of the Companies Act 1985;
(b) (in relation to any other body) any similar or analogous documents which it is required to prepare whether by its constitution or by the law under which it is established.
- 01/12/2004