Regulation 12 Form and content of summary financial statement of non-banking or insurance companies and groups

Schedule 1 to the 1995 Regulations (form and content of summary financial statement of non-banking or insurance companies and groups)^f1 is amended as follows.

In paragraph 1(2) after “(if any)” insert “, the operating and financial review (if any)”.

Omit paragraph 2 (summary directors' report).

In paragraph 3(3), omit item (i) (dividends).

After paragraph 3 insert—

“Dividends

3A.

The summary financial statement shall also contain the information concerning recognised and proposed dividends included in the full accounts and reports.”

At the end of paragraph 4(1) insert “, and shall also contain the information required by paragraph 3A above”.

In paragraph 7, for “after any adjustments” to the end substitute “taking account of any adjustments to corresponding amounts made in the full accounts and reports”.