# The Overseas Companies Regulations 2009, Paragraph 1: General rules


(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.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111479476/schedule/5/paragraph/1 (the official version)
Page: https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-5/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.