{
  "url": "https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-5/paragraph-8",
  "json_url": "https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-5/paragraph-8.json",
  "legislation": "ukdsi/2009/9780111479476",
  "legislation_title": "The Overseas Companies Regulations 2009",
  "legislation_url": "https://openlegislation.uk/draft-overseas-companies-regulations-2009",
  "path": "schedule/5/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Minority interests",
  "text": "(1) In the balance sheet there must be shown, as a separate item and under an appropriate line item, the amount of capital and reserves attributable to shares in subsidiary undertakings included in the consolidation held by or on behalf of persons other than the parent company and its subsidiary undertakings.\n(2) In the profit and loss account formats there must be shown, as a separate item and under an appropriate line item—\n(a) the amount of any profit or loss on ordinary activities, and\n(b) the amount of any profit or loss on extraordinary activities,\nattributable to shares in subsidiary undertakings included in the consolidation held by or on behalf of persons other than the parent company and its subsidiary undertakings.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111479476/schedule/5/paragraph/8",
    "retrieved_at": "2026-10-30T14:57:28.054034+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}