Paragraph 6 Summary balance sheet: companies required to prepare group accounts

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch 2, para 1 am by Companies (Summary Financial Statement) 2005 reg 13(1), (2)
Sch 2, para 2 rev by Companies (Summary Financial Statement) 2005 reg 13(1), (3)
Sch 2, para 3 rev in pt by Companies (Summary Financial Statement) 2005 reg 13(1), (4)
Sch 2, para 3A added by Companies (Summary Financial Statement) 2005 reg 13(1), (5)
Sch 2, para 4 am by Companies (Summary Financial Statement) 2005 reg 13(1), (6)
Sch 2, para 7 am by Companies (Summary Financial Statement) 2005 reg 13(1), (7)
Sch. 2 para. 1(2) words omitted by Companies Act 1985 (Operating and Financial Review) (Repeal) 2005 Sch. 2 para. 2(5)
Sch 2, para 2A added (effect for financial years ending on or after 31.12.2002) by Companies (Summary Financial Statement) 2002 reg 6(1)
Sch 2, para 3 rev in pt (effect for financial years ending on or after 31.12.2002) by Companies (Summary Financial Statement) 2002 reg 6(2)

(1)

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 showing 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 specified in sub-paragraph (2) below.

(2)

Between the items required by paragraph 5(2)(1) and (m) or after the item required by paragraph 5(2)(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.