{
  "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-20",
  "json_url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-20.json",
  "legislation": "uksi/2008/410",
  "legislation_title": "The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008",
  "path": "schedule/6/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": "Associated undertakings",
  "text": "(1) The formats set out in Schedule 1 to these Regulations have effect in relation to group accounts with the following modifications.\n(2) In the balance sheet formats replace the items headed “Participating interests”, that is—\n(a) in format 1, item B.III.3, and\n(b) in format 2, item B.III.3 under the heading “ASSETS”,\nby two items: “Interests in associated undertakings” and “Other participating interests”.\n(3) In the profit and loss account formats replace the items headed “Income from participating interests”, that is—\n(a) in format 1, item 8, and\n(b) in format 2, item 10,\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nby two items: “Income from interests in associated undertakings” and “Income from other participating interests”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 6 para. 20(3)(a) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 39(9)(a) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 6 para. 20(3)(c)(d) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 39(9)(b) (with reg. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/410/schedule/6/paragraph/20",
    "retrieved_at": "2026-10-29T03:36:28.753437+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."
}