Summary balance sheet under transitional arrangements
11. The summary financial statement shall contain, in the case of a company the directors of which are not required to prepare group accounts for the financial year, a summary balance sheet or, in the case of a company the directors of which are so required, a summary consolidated balance sheet, which shall show, in so far as they may be derived from the full balance sheet, the following items—
(a)the amount of issued share capital required to be disclosed under paragraph 2 of Schedule 9A to the 1986 Order (issued share capital);
(b)an aggregate figure for the reserves required to be shown under paragraphs 4(1) and 7 of that Schedule (reserves);
(c)an aggregate figure for the provisions required to be shown under paragraphs 4(1) and 7 of that Schedule (provisions);
(d)an aggregate figure for liabilities required to be shown in the balance sheet under Part I of that Schedule (liabilities); and
(e)a combined figure for any assets required to be disclosed in the full balance sheet under the provisions of Part I of that Schedule (assets),
in each case under such heading as the directors consider appropriate.