# The Companies (Summary Financial Statement) Regulations 1995, Paragraph 6: Summary balance sheet: companies not required to prepare group accounts


(1) The summary financial statement shall contain, in the case of a company the directors of which are not required to prepare group accounts for the financial year, a summary balance sheet which shall show, in so far as they may be derived from the full balance sheet, the items, or combinations of items, set out in sub-paragraph (2) below in the order of that sub-paragraph and under such headings as the directors consider appropriate.
(2) The items, or combinations of items, referred to in sub-paragraph (1) above are–
(a) investments:
the aggregate of items C and D under the heading “ASSETS”
(b) reinsurers' share of technical provisions;
item Da under the heading “ASSETS”
(c) other assets:
the aggregate of items A or E(IV), B, E(I) to (III), F and G under the heading “ASSETS”
(d) total assets under the heading “ASSETS”
(e) capital and reserves:
item A under the heading “LIABILITIES”
(f) subordinated liabilities:
item B under the heading “LIABILITIES”
(g) fund for future appropriations:
item Ba under the heading “LIABILITIES”
(h) gross technical provisions:
the aggregate of items C.2(a), C.2(a), C.3(a), C.4(a), C.5, C.6(a) and D(a) under the heading “LIABILITIES”
(i) technical provisions–reinsurance amounts
the aggregate of items C.2(a), C.2(a), C.3(a), C.4(a), C.5, C.6(a) and D(a) under the heading “LIABILITIES”
(j) other liabilities:
the aggregate of items E, F, G and H under the heading “LIABILITIES”and
(k) total liabilities under the heading “LIABILITIES”

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Source: https://www.legislation.gov.uk/uksi/1995/2092/schedule/3/paragraph/6 (the official version)
Page: https://openlegislation.uk/companies-summary-financial-statement-regulations-1995/schedule-3/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.