# The Small Limited Liability Partnerships (Accounts) Regulations 2008, Paragraph 1: General rules


(1) Subject to sub-paragraphs (1) and (2), group accounts must comply so far as practicable with the provisions of Schedule 1 to these Regulations (non-IAS individual accounts) as if the undertakings included in the consolidation (“the group”) were a single LLP.
(2) For item A.III in each balance sheet format set out in that Schedule substitute—
“
A.
III.
Investments
1.
Shares in group undertakings
2.
Interests in associated undertakings
3.
Other participating interests
4.
Loans to group undertakings and undertakings in which a participating interest is held
5.
Other investments other than loans
6.
Others
”.
(3) In the profit and loss account formats replace the items headed “Income from participating interests”, that is—
(a) in Format 1, item 8, and
(b) in Format 2, item 10,
by two items: “Income from interests in associated undertakings” and “Income from other participating interests”.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110818344/schedule/4/paragraph/1 (the official version)
Page: https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-4/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.