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The Overseas Companies Regulations 2009
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Overseas Companies Regulations 2009 No. 1801
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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.
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