Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Association of British Insurers definition

What does Association of British Insurers mean? The Association of British Insurers (ABI) is the UK insurance industry’s trade body. In legal practice, ABI materials are used as non-statutory, persuasive guidance on market practice in insurance regulation, conduct, product governance and disclosure, and are often cited in transactions, policy drafting and compliance programmes. The term is not defined in legislation or case law; it is a descriptive reference to the association representing UK insurers and reinsurers. The ABI engages with the FCA, PRA and government, coordinates industry responses to consultations, publishes data and statements of good practice, and advocates on issues such as Solvency II, motor...

UK company law glossary: members’ meetings, resolutions, shareholder rights and corporate governance

Published by a LexisNexis Corporate expert

Practice notes

ABI

Refer to the Association of British Insurers.

Accounts meeting

The specific general meeting at which a company lays, or proposes to lay, its Annual accounts and reports under CA 2006, s 437—most commonly the AGM. Public companies must dispatch copies of their annual accounts and reports no later than 21 days before the date of the relevant accounts meeting (CA 2006, s 424). For more information, see Practice Note: Publication and laying of annual accounts and reports.

Accounting reference period (ARP)

Typically a twelve‑month period over which a company prepares its accounts. If the company’s accounting period does not match its period of account, or if it extends across more than one financial year, profits must be apportioned (see accounting reference date (ARD) below and Practice Note: Basic principles of corporation tax—overview).

Accounting reference date (ARD)

A company’s accounting reference period is set by its accounting reference date: the period ends on that date. The ARD is usually the final day of the month in which the anniversary of the company’s incorporation occurs (CA 2006, s 391)...

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Web page updated on 22/05/2026

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