{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1992/schedule-2/paragraph-7",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1992/schedule-2/paragraph-7.json",
  "legislation": "uksi/1992/3075",
  "legislation_title": "The Companies (Summary Financial Statement) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1992",
  "path": "schedule/2/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": "Summary balance sheet",
  "text": "(1) Sub-paragraph (2) below shall apply where the full accounts have been prepared under the transitional arrangements.\n(2) The summary financial statement shall contain, in the case of a company the directors of which are not required to prepare group accounts under Part VII of the 1985 Act for the financial year, a summary balance sheet for the company or, in case of a company the directors of which are so required, a summary consolidated balance sheet, which shall show, in so far as they may be derived from the full balance sheet, the following items, under appropriate headings:\n(a) the amount of issued share capital required to be disclosed under paragraph 2 ofSchedule 9 to the 1985 Act (Issued share capital);\n(b) the combined figure for the reserves required to be shown under paragraphs 4(1) and 7 of that Schedule (Reserves);\n(c) the combined figure for the provisions required to be shown under paragraphs 4(1) and 7 of that Schedule (Provisions);\n(d) the combined figure for liabilities required to be shown in the balance sheet under Part I of that Schedule (Liabilities);\n(e) the combined figure for fixed assets required to be shown in the balance sheet under Part I of that Schedule (Fixed assets); and\n(f) a combined figure for any other assets required to be disclosed in the full balance sheet under the provisions of Part I of that Schedule (Other assets).\n(3) There shall also be stated, under an appropriate heading, the information required by paragraph 13(7) of Schedule 9 to the 1985 Act (contingent liabilities not otherwise provided for).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3075/schedule/2/paragraph/7",
    "retrieved_at": "2026-10-29T14:10:09.693637+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."
}