Summary balance sheet
2.—(1) The summary financial statement must contain a summary consolidated balance sheet showing the items required by paragraph 3 of Schedule 3 to these Regulations, 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 3(2)(d) and (e) of Schedule 3 to these Regulations, there must in addition be shown under an appropriate heading the item required to be shown in the balance sheet format in Schedule 3 to the Large and Medium-sized Companies Accounts Regulations by paragraph 17(2) of Schedule 6 to those Regulations (minority interests), as applied by paragraph 36 of Schedule 6 to those Regulations.