Paragraph 6 Summary balance sheet: companies required to prepare group accountsI1

Northern Ireland Not yet in force

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

Sch. 1 para. 1 coming into force by Companies (Summary Financial Statement) 1996 reg. 1
Sch. 1 para. 2 coming into force by Companies (Summary Financial Statement) 1996 reg. 1
Sch. 1 para. 3 coming into force by Companies (Summary Financial Statement) 1996 reg. 1
Sch. 1 para. 4 coming into force by Companies (Summary Financial Statement) 1996 reg. 1
Sch. 1 para. 5 coming into force by Companies (Summary Financial Statement) 1996 reg. 1
Sch. 1 para. 6 coming into force by Companies (Summary Financial Statement) 1996 reg. 1
Sch. 1 para. 7 coming into force by Companies (Summary Financial Statement) 1996 reg. 1
Sch. 1 para. 1(2) inserted by Companies (Summary Financial Statement) 2005 reg. 4
Sch. 1 para. 2A and cross-heading inserted by Companies (Summary Financial Statement) 2005 reg. 5(1)
Sch. 1 para. 3(4) inserted by Companies (Summary Financial Statement) 2005 reg. 5(2)

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, 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 1986 Order to be inserted as required by that paragraph.

Annotations

Commencement

I1: Sch. 1 para. 6 in operation at 10.6.1996, see reg. 1