SCHEDULES
SCHEDULE 1 Form and Content of Company Accounts
Participating interests
3
1
For “shares in related companies”, wherever occurring, substitute “
participating interests
”
.
2
That expression occurs—
a
in Balance Sheet Format 1, Item B.III.3;
b
in Balance Sheet Format 2, under the heading “ASSETS”, in Item B.III.3;
c
in the Profit and Loss Accounts Formats—
i
in Format 1, Item 8;
ii
in Format 2, Item 10;
iii
in Format 3, Item B.4;
iv
in Format 4, Item B.6.
4
1
For “related companies”, wherever occurring in any other context, substitute “
undertakings in which the company has a participating interest
”
.
2
Those contexts are—
a
in Balance Sheet Format 1, in Items B.III.4, C.II.3, E.7 and H.7;
b
in Balance Sheet Format 2—
i
under the heading “ASSETS”, in Items B.III.4 and C.II.3;
ii
under the heading “LIABILITIES”, in Item C.7.