SCHEDULE 8 FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF COMPANY PREPARING IAS GROUP ACCOUNTS

Summary balance sheet

2.  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.