Section 81A(2)

In this section “accounting information” means— a balance sheet that, in the opinion of the person making the report, gives a true and fair view of the state of affairs of the bank or resolution company as at the reporting date, and a profit and loss account that, in the opinion of the person making the report, gives a true and fair view of the profit or loss of the bank or resolution company for the reporting period.

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Source: legislation.gov.uk · retrieved 2026-09-04