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The Companies (Summary Financial Statement) Regulations 1990
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Form of summary financial statement
1.—(1) The summary financial statement shall contain the information prescribed by the following paragraphs of this Schedule in the order, and under the headings, of those paragraphs together with any other information necessary to ensure that the summary financial statement is consistent with the full accounts and reports for the financial year in question.
(2) Nothing in this Schedule shall be construed as prohibiting the inclusion in the summary financial statement of any additional information derived from the company’s annual accounts and the directors' report.
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