Glossary

means

(1) (in relation to a company incorporated in the UK) an annual report and annual accounts as those terms are defined in section 471 of the Companies Act 2006 together with an auditor's report prepared in relation to those accounts under sections 495 to 497A of the same Act;
(2) (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.

means advising on investments in respect of pension transfers and pension opt-outs.

means Council Directives 2013/34/EC, 91/674/EEC and 83/349/EEC.

means the Friendly Society (Accounts and Related Provisions) Regulations 1994.

that part of safeguarding and administering investments which consists solely of arranging for one or more other persons to carry on both:

(a) the safeguarding of assets belonging to another; and

(b) the administration of those assets.