SCHEDULES

SCHEDULE 2 [Schedule 4A to the Companies Act 1985]

Form and Content of Group Accounts

Associated undertakings

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1

The formats set out in Schedule 4 have effect in relation to group accounts with the following modifications.

2

In the Balance Sheet Formats the items headed “Participating interests”, that is—

a

in Format 1, item B.III.3, and

b

In Format 2, item B.III.3 under the heading “ASSETS”,

shall be replaced by two items, “Interests in associated undertakings” and “Other participating interests”.

3

In the Profit and Loss Account Formats, the items headed “Income from participating interests”, that is—

a

in Format 1, item 8,

b

in Format 2, item 10,

c

in Format 3, item B.4, and

d

in Format 4, item B.6,

shall be replaced by two items, “Income from interests in associated undertakings” and “Income from other participating interests”.