Paragraph 36 Non-controlling interestsF1

United Kingdom

In paragraph 17—

(a)

in sub-paragraph (1), for the reference to Schedule 1 to these Regulations, substitute a reference to Schedule 3,

(b)

sub-paragraph (3) is to apply as if the reference to “a separate item” were a reference to “separate items” and as if the reference to “the amount of any profit or loss” were a reference to the following—

(i)

the amount of any profit or loss on ordinary activities, and

(ii)

the amount of any profit or loss on extraordinary activities, and

(c)

for sub-paragraph (4), substitute—

“(4)
Paragraph 3(1) of Schedule 3 to these Regulations (power to combine items) does not apply in relation to the additional items required by the above provisions of this paragraph.”

Annotations

Textual amendments

F1: Sch. 6 para. 36 substituted (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(14) (with reg. 3)