The Companies (Summary Financial Statement) Regulations 2008

Summary profit and loss account

1.—(1) The summary financial statement must contain a summary profit and loss account showing, in so far as they may be derived from the full profit and loss account, the items, or combinations of items, listed in sub-paragraph (3), in the order set out in that sub-paragraph.

(2) The items or combinations of items listed in sub-paragraph (3) may appear under such headings as the directors consider appropriate.

(3) The items, or combinations of items, referred to in sub-paragraph (1) are—

(a) turnover—

(i) format 1, item 1

(ii) format 2, item 1

(iii) format 3, item B1

(iv) format 4, item B1;

(b) income from shares in group undertakings and participating interests; the combination of the following two items—

(i) format 1, items 7 and 8

(ii) format 2, items 9 and 10

(iii) format 3, items B3 and B4

(iv) format 4, items B5 and B6;

(c) other interest receivable and similar income and interest payable and similar charges; the net figure resulting from the combination of the following two items—

(i) format 1, items 10 and 12

(ii) format 2, items 12 and 14

(iii) format 3, items B6 and A5

(iv) format 4, items B8 and A7;

(d) the profit or loss on ordinary activities before taxation;

(e) tax on profit or loss on ordinary activities—

(i) format 1, item 13

(ii) format 2, item 15

(iii) format 3, item A6

(iv) format 4, item A8;

(f) profit or loss on ordinary activities after taxation—

(i) format 1, item 14

(ii) format 2, item 16

(iii) format 3, item A7 or B7

(iv) format 4, item A9 or B9;

(g) extraordinary income and charges after tax; the net figure resulting from the combination of the following items—

(i) format 1, items 17 and 18

(ii) format 2, items 19 and 20

(iii) format 3, items A8, A9 and B8

(iv) format 4, items A10, A11 and B10; and

(h) profit or loss for the financial year—

(i) format 1, item 20

(ii) format 2, item 22

(iii) format 3, item A11 or B9

(iv) format 4, item A13 or B11.