FRS 101 definition

FRS 101 means the applicable accounting standards issued by the Financial Reporting Council and promulgated by the Institute of Chartered Accountants in Ireland, including FRS 101 Reduced Disclosure Framework (Generally Accepted Accounting Practice in Ireland) and Irish statute comprising the Companies Xxx 0000, including the European Union (Insurance Undertakings: Financial Statements) Regulations 2015.
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FRS 101. ’ means United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS 101 ‘‘Reduced Disclosure Framework’’
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FRS 101 means “FRS 101 Reduced Disclosure Framework” issued by the Financial Reporting Council; “Fundamental Warranties” means the warranties set out in paragraphs 1.1, 1.2, and 16 of Schedule 6 and “Fundamental Warranty” means any one of them; “Fundamental Warranty Claim” means any claim in respect of a breach of any of the Fundamental Warranties; “Further Acquisition Agreement” means the agreement between the Investor and the Seller to be entered into on the date hereof pursuant to which the Investor has the option to acquire from the Seller the Minority Owner Shares; “Further Excess Cash Dividend” has the meaning given in Clause 5.9; “Gas Forecasting GSA” means the gas forecasting general services agreement in the Agreed Form to be entered into between NGESO and NGG on or around 1 April 2022; “XxxX Group” means XxxX TopCo and any XxxX Group Companies from time to time; “XxxX Group Companies” means XxxX TopCo and its subsidiaries as listed in Schedule 1, together with any other subsidiaries of XxxX TopCo from time to time and “XxxX Group Company” means any one of them;
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Examples of FRS 101 in a sentence

  • Basis of preparation These financial statements have been prepared in accordance with FRS 101.

  • The preparation of financial statements in conformity with FRS 101 requires the use of certain critical accounting estimates.

  • The preparation of financial statements in compliance with FRS 101 requires the use of certain critical accounting estimates.

  • These financial statements were prepared in accordance with Financial Reporting Standard 101 'Reduced Disclosure Framework' (FRS 101) and the provisions of the Companies Act 2006.

  • Upon the adoption of the revised FRS 101, minority interests are now presented within total equity.

  • As a wholly owned subsidiary the Company has taken advantage of the exemption under FRS 101 from disclosing transactions with other subsidiary undertakings of the British American Tobacco p.l.c. Group.

  • The revised FRS 101 was adopted retrospectively by the Group and the Company.

  • FRS 101 also requires disclosure, on the face of the statement of changes in equity, total recognised income and expenses for the period, showing separately the amounts attributable to equity holders of the parent and to minority interest.

  • The revised FRS 101 separates owner and non-owner changes in equity.

  • The revised FRS 101 also requires disclosure, on the face of the statement of changes in equity, total recognised income and expenses for the year, showing separately the amounts attributable to equity holders of the Company and to minority interests.


More Definitions of FRS 101

FRS 101 means the applicable accounting standards issued by the Financial Reporting Council and promulgated by the Institute of Chartered Accountants in Ireland, including FRS 101 Reduced Disclosure Framework (Generally Accepted Accounting Practice in Ireland) and Irish statute comprising the Companies Act 2014, including the European Union (Insurance Undertakings: Financial Statements) Regulations 2015.
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Related to FRS 101

  • NI 44-101 means National Instrument 44-101 – Short Form Prospectus Distributions;

  • NI 43-101 means National Instrument 43-101 – Standards of Disclosure for Mineral Projects;

  • NI 58-101 means National Instrument 58-101 Disclosure of Corporate Governance Practices;

  • NI 51-101 means National Instrument 51-101 Standards of Disclosure for Oil and Gas Activities;

  • MI 61-101 means Multilateral Instrument 61-101 – Protection of Minority Security Holders in Special Transactions;

  • NI 54-101 means National Instrument 54-101 – Communication with Beneficial Owners of Securities of a Reporting Issuer;

  • NI 41-101 means National Instrument 41-101 – General Prospectus Requirements;

  • Xxxx-Xxxxx Act means the Xxxx-Xxxxx Xxxx Street Reform and Consumer Protection Act.

  • Xxxxx–Xxxxx Act For any federally assisted construction contract, in excess of two thousand dollars ($2,000), the contractor, subcontractor, subrecipient shall comply with all of the requirements of the Xxxxx-Xxxxx Act (40 U.S.C. 3141 – 3148) as supplemented by Department of Labor Regulations (29 CFR Part 5, “Labor Standards Provisions Applicable to Contracts Covering Federally Financed and assisted Construction”); and the Xxxxxxxx “Anti-Kickback” Act (40 U.S.C. 3145), as supplemented by Department of Labor regulations (29 CFR Part 3, “Contractors and Subcontractors on Public Building or Public Work Financed in Whole or in Part by Loans or Grants from the United States”).

  • Fungicide means any substance or mixture of substances intended for preventing, destroying, repelling or mitigating any fungi.

  • CFTC Regulations means the rules and regulations promulgated by the CFTC, as amended.

  • the 1992 Act means the Local Government Finance Act 1992;

  • the 1997 Regulations means the Zebra, Pelican and Puffin Pedestrian Crossing Regulations 1997.

  • Generally applicable environmental radiation standards means standards issued by the U.S. Environmental Protection Agency (EPA) under the authority of the Atomic Energy Act of 1954, as amended, that impose limits on radiation exposures or levels, or concentrations or quantities of radioactive material, in the general environment outside the boundaries of locations under the control of persons possessing or using radioactive material.

  • the 2010 Regulations means the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010;

  • ACNC Act means the Australian Charities and Not-for-profits Commission Act 2012 (Cth).

  • Applicable MREL Regulations means, at any time, the laws, regulations, requirements, guidelines and policies then in effect in Norway giving effect to any MREL Requirement or any successor regulations then applicable to the Issuer, including, without limitation to the generality of the foregoing, CRD, the BRRD and those regulations, requirements, guidelines and policies giving effect to any MREL Requirement or any successor regulations then in effect (whether or not such requirements, guidelines or policies have the force of law and whether or not they are applied generally or specifically to the Issuer or to the Issuer and its subsidiaries);

  • Xxxx-Xxxxx-Xxxxxx Act means the Xxxx-Xxxxx-Xxxxxx Antitrust Improvements Act of 1976, as amended.

  • the 1993 Act means the Pension Schemes Act 1993; “the 1995 Act” means the Pensions Act 1995;

  • Solvency II Regulation means Commission Delegated Regulation ((EU No. 2015/35).

  • PBR Act means the Plant Breeder’s Rights Xxx 0000 (Cth) as amended from time to time.

  • the 1999 Act means the Greater London Authority Act 1999;

  • the 1991 Act means the Water Industry Act 1991(a);

  • Federal Regulations means those federal regulations relating to cable television services, 47 C.F.R. Section 76.1 et seq. (and, to the extent applicable, any other federal rules and regulations relating to cable television, including but not limited to, those described in 47 C.F.R. Section 76.3), or as such regulations may be amended.

  • Regulations D, T, U and X” means, respectively, Regulations D, T, U and X of the Board of Governors of the Federal Reserve System (or any successor), as the same may be modified and supplemented and in effect from time to time.

  • the 2001 Regulations means the Water Supply (Water Quality) Regulations 2001[63];