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6.—(1) Group accounts must comply with regulation 5(1)(b) as if the undertakings included in the consolidation were a single company except where the group—
(a)qualifies as small or medium-sized under section 383 or 466 of the Act; and
(b)is not an ineligible group under section 384(2) or 467(2) of the Act.
(2) A note to the individual accounts of—
(a)a parent company which is required to prepare and does prepare group accounts in accordance with the Act; and
(b)a subsidiary company where its parent is required to prepare and does prepare group accounts in accordance with the Act and the company is included in the consolidation;
does not have to disclose the information required by regulation 5(1)(b) if the conditions in paragraph (3) are satisfied.
(3) Those conditions are that—
(a)the group accounts are required to comply with paragraph (1); and
(b)the individual accounts state that the group accounts are so required.
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