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Paragraph 1 General rules

Original text. Later amendments are not shown.

(1)

Overseas institutions group accounts must comply so far as practicable with the provisions of Schedule 6 as if the undertakings included in the consolidation (“the group”) were a single institution.

(2)

In the case of group accounts the minimum information listed in paragraph 19(2) of Schedule 6 must also relate to—

(a)

investments accounted for using the equity method;

(b)

minority interests, presented within equity.