Paragraph 9 Summary balance sheet

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, a summary consolidated balance sheet showing the items required by paragraph 8 above, in the order required by that paragraph and under appropriate headings, but with the addition specified in sub-paragraph (2) below.

Between the items required by sub-paragraphs (l) and (m) of paragraph 8 or after the item required by paragraph 8(m) (whichever is the position adopted for the full accounts), there shall in addition be shown under an appropriate heading the item “Minority interests” required to be shown in the Schedule 9 format by paragraph 17(2) of Schedule 4A to the 1985 Act, as adapted by paragraph 3(2) of Part II of Schedule 9 to the 1985 Act.