SCHEDULES
SCHEDULE 4Form and Content of Company Accounts
PART IVSpecial Provisions Where the Company is a Holding or Subsidiary Company
Consolidated accounts of holding company and subsidiaries
61
Subject to paragraphs 63 and 66, the consolidated balance sheet and profit and loss account shall combine the information contained in the separate balance sheets and profit and loss accounts of the holding company and of the subsidiaries dealt with by the consolidated accounts, but with such adjustments (if any) as the directors of the holding company think necessary.