# The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008, Paragraph 1: General rules

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

(1) Subject to the following provisions of this Schedule, group accounts must comply so far as practicable with the provisions of Schedule 1 to these Regulations (Companies Act individual accounts) as if the undertakings included in the consolidation (“the group”) were a single company.
(1A) Paragraph 1A of Schedule 1 to these Regulations does not apply to group accounts.
(2) For item B.III in each balance sheet format set out in Section B of Part 1 of that Schedule substitute—
“
B.
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 in Section B of Part 1 of that Schedule replace the items headed “Income from participating interests”, that is—
(a) in Format 1, item 8, and
(b) in Format 2, item 10,
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
by two items: “Income from interests in associated undertakings” and “Income from other participating interests”.

---
Source: https://www.legislation.gov.uk/uksi/2008/409/schedule/6/paragraph/1 (the official version)
Page: https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-6/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.