# The Companies (Summary Financial Statement) Regulations 1992, Paragraph 7: Summary balance sheet


(1) Sub-paragraph (2) below shall apply where the full accounts have been prepared under the transitional arrangements.
(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:
(a) the amount of issued share capital required to be disclosed under paragraph 2 ofSchedule 9 to the 1985 Act (Issued share capital);
(b) the combined figure for the reserves required to be shown under paragraphs 4(1) and 7 of that Schedule (Reserves);
(c) the combined figure for the provisions required to be shown under paragraphs 4(1) and 7 of that Schedule (Provisions);
(d) the combined figure for liabilities required to be shown in the balance sheet under Part I of that Schedule (Liabilities);
(e) the combined figure for fixed assets required to be shown in the balance sheet under Part I of that Schedule (Fixed assets); and
(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).
(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).

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Source: https://www.legislation.gov.uk/uksi/1992/3075/schedule/2/paragraph/7 (the official version)
Page: https://openlegislation.uk/companies-summary-financial-statement-regulations-1992/schedule-2/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.