OpenLegislation

Paragraph 1 General rules

Original text. Later amendments are not shown.

(1)

Overseas companies group accounts must comply so far as practicable with the provisions of Schedule 4 as if the undertakings included in the consolidation (“the group”) were a single company.

(2)

In the case of overseas companies group accounts the minimum information listed in paragraph 19(2) of Schedule 4 must also relate to—

(a)

investments accounted for using the equity method;

(b)

minority interests, presented within equity.