# The Companies (Summary Financial Statement) Regulations 1992, Paragraph 5: Summary profit and loss account


Where the full annual accounts have been prepared under Part VII of the 1985 Act as amended by the Companies Act 1985 (Bank Accounts) Regulations 1991, the summary financial statement shall contain, in the case of a company the directors of which are required to prepare group accounts under Part VII of the 1985 Act for the financial year, a summary consolidated profit and loss account showing the items required by paragraph 4 above, in the order required by that paragraph and under appropriate headings, but with the following modifications:
(a) between the information required by paragraph 4(d) and that required by paragraph 4(e) there shall in addition be shown under an appropriate heading the item “Income from associated undertakings” required to be shown in the Schedule 9 formats by paragraph 3(7)(ii) of Part II of Schedule 9 to the 1985 Act;
(b) between the information required by paragraph 4(g) and that required by paragraph 4(h) there shall in addition be shown under an appropriate heading the item “Minority interests” required to be shown in the Schedule 9 formats by paragraph 17(3) of Schedule 4A to the 1985 Act as adapted by paragraph 3(3) of Part II of Schedule 9 to that Act; and
(c) the figures required by paragraphs 4(h) and (i) shall each be shown after the deduction or the addition (as the case may be) of the item “Minority interests” required to be shown in the Schedule 9 formats by paragraph 17(4) of Schedule 4A to the 1985 Act as adapted by paragraph 3(4) of Part II of Schedule 9 to that Act.

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Source: https://www.legislation.gov.uk/uksi/1992/3075/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/companies-summary-financial-statement-regulations-1992/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.