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12. Where the directors of a parent company of an insurance group, being entitled to do so, prepare group accounts for the financial year in an alternative form–
(a)the summary financial statement for that company shall contain a summary profit and loss account for the group showing the information required by paragraph 10 above with such modifications as are required to summarise appropriately the profit or loss of the group;
(b)the summary financial statement for that company shall contain a summary balance sheet for the group showing the information required by paragraph 11 above with such modifications as are required to summarise appropriately the state of affairs of the group; and
(c)paragraph 8 above shall apply.
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