SCHEDULE 8FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF COMPANY PREPARING IAS GROUP ACCOUNTS
Summary balance sheet2
The summary financial statement must contain a summary consolidated balance sheet showing either—
a
each of the headings and sub-totals included in the full consolidated balance sheet in accordance with international accounting standards, or
b
where the directors consider it appropriate, a combination of such headings and sub-totals where they are of a similar nature.