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The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 Sch 7 para 33

Sch 7 para 33

For the purposes of this Part of this Schedule— “ average ” means the arithmetic mean; “ finance provider ” means a body corporate that— lends money or provides credit in the course of a business, arranges or facilitates the provision of debt or equity finance in the course of a business, or provides, arranges or facilitates invoice discounting or factoring in the course of a business; “ invoiced sum ” means a sum payable under an invoice; “ qualifying contract ” has the meaning given in paragraph 32 “ payment period ” means the period in which a company is contractually required to pay a sum; “ relevant day ” means the day on which a company receives an invoice or otherwise has notice of an amount for payment; “ standard payment terms ” means, in relation to a qualifying contract— the standard terms relating to payment that the company uses, or where the company does not use standard terms, the company’s most frequently used payment terms.

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