1.—(1) Overseas institutions group accounts must comply so far as practicable with the provisions of Schedule 6 as if the undertakings included in the consolidation (“the group”) were a single institution.
(2) In the case of group accounts the minimum information listed in paragraph 19(2) of Schedule 6 must also relate to—
(a)investments accounted for using the equity method;
(b)minority interests, presented within equity.