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Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996

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Summary balance sheet: companies required to prepare group accounts

6.—(1) The summary financial statement shall contain, in the case of a company the directors of which are required to prepare group accounts for the financial year, a summary consolidated balance sheet showing the items required by paragraph 5, in the order required by that paragraph and under such headings as the directors consider appropriate, but with the addition specified in sub-paragraph (2).

(2) Between the items required by paragraph 5(2)(l) and (m) or after the item required by paragraph 5(2)(m) (whichever is the position adopted for the full accounts), there shall in addition be shown under an appropriate heading the item “Minority interests” required to be shown in the Schedule 9 format by paragraph 17(2) of Schedule 4A to the 1986 Order, as adapted by paragraph 3(2) of Part II of Schedule 9 to the 1986 Order.

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