SCHEDULES

SCHEDULE 8 Modified Accounts of Companies Qualifying as Small or Medium Sized

PART II Modified Group Accounts (in Consolidated Form)

Small groups

13 (1) In respect of the relevant financial year, there may be delivered a copy of a modified balance sheet, instead of the full consolidated balance sheet

(2) The modified balance sheet shall be an abbreviated version of the full consolidated balance sheet, showing only those items to which a letter or Roman numeral is assigned in the balance sheet format adopted under Schedule 4 Part I, but in other respects corresponding to the full consolidated balance sheet.