# The Companies (Summary Financial Statement) Regulations 1995, Paragraph 6: Summary balance sheet: companies required to prepare group accounts


The summary financial statement shall contain, in the case of a company the directors of which are required to prepare group accounts for the financial year, a summary consolidated balance sheet which shall show the items required by paragraph 5 above, in the order required by that paragraph and under such headings as the directors consider appropriate, but with the addition of the item “Minority interests” required by paragraph 17(2) of Schedule 4A to the 1985 Act, to be inserted as required by that paragraph.

---
Source: https://www.legislation.gov.uk/uksi/1995/2092/schedule/1/paragraph/6 (the official version)
Page: https://openlegislation.uk/companies-summary-financial-statement-regulations-1995/schedule-1/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.