# Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996, Paragraph 6: Summary balance sheet: companies not required to prepare group accounts

Extent: N.I.
Status: prospective

(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) 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) 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.1(a), C.2(a), C.4(a), C.3(a), C.5, C.6(a) and D(a) under the heading “LIABILITIES”;
(i) technical provisions — reinsurance amounts:
the aggregate of items C.1(b), C.2(b), C.3(b), C.4(b), C.6(b) and D(b) 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/nisr/1996/179/schedule/3/paragraph/6 (the official version)
Page: https://openlegislation.uk/companies-summary-financial-statement-regulations-northern-ireland-1996/schedule-3/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.