# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 36: Non-controlling interests

Extent: E+W+S+N.I.

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.”

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Source: https://www.legislation.gov.uk/uksi/2008/410/schedule/6/paragraph/36 (the official version)
Page: https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-6/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.