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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

7.—(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 which shall show the items required by paragraph 6, in the order required by that paragraph and under such headings as the directors consider appropriate, but with the addition of the item specified in sub-paragraph (2).

(2) Between the items required by paragraph 6(2)(d) and (e), there shall in addition be shown under an appropriate heading the item “Minority interests” required to be shown in the Schedule 9A format by paragraph 17(2) of Schedule 4A to the 1986 Order, as adapted by paragraph 1(6)(b) of Part II of Schedule 9A to the 1986 Order.

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