The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2006 No. 138

Companies and groups preparing accounts in accordance with the IAS Regulation

11.  After regulation 10 of the 1996 regulations insert—

“10A.   The summary financial statement of a company that is required to prepare group accounts and prepares IAS group accounts or, in the case of a company that is not required to prepare group accounts, prepares IAS individual accounts, must be in the form and contain the information required by Schedule 3A to these Regulations, so far as applicable to such a company.”.