{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1990/schedule-3/paragraph-5",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1990/schedule-3/paragraph-5.json",
  "legislation": "uksi/1990/515",
  "legislation_title": "The Companies (Summary Financial Statement) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1990",
  "path": "schedule/3/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Companies preparing alternative form group accounts",
  "text": "Where the directors of a parent company of an insurance group, being entitled to do so, prepare group accounts in an alternative form as permitted by paragraph 3 of Part I of Schedule 2 to the Companies Act (Commencement No. 4 and Transitional and Saving Provisions) Order 1990:\n(a) the summary financial statement for that company shall contain a summary profit and loss account for the group showing the information required by paragraph 3(1) and (2) of this Schedule with such modifications as are required to summarise appropriately the profit or loss of the group; paragraph 3(3) shall apply; and\n(b) the summary financial statement for that company shall contain a summary balance sheet for the group showing the information required by paragraph 4(1) of this Schedule with such modifications as are required to summarise appropriately the state of affairs of the group; paragraph 4(2) shall apply.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/515/schedule/3/paragraph/5",
    "retrieved_at": "2026-10-29T15:25:05.085117+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}