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The Companies (Summary Financial Statement) Regulations 2008
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Summary balance sheet
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2.—(1) The summary financial statement must contain a summary consolidated balance sheet showing the items required by paragraph 3 of Schedule 2 to these Regulations, in the order required by that paragraph and under such headings as the directors consider appropriate, but with the addition specified in sub-paragraph (2).
(2) Between the items required by paragraph 3(2)(1) and (m) or after the item required by paragraph 3(2)(m) (whichever is the position adopted for the full accounts), there must in addition be shown under an appropriate heading the item required to be shown in the balance sheet format in Schedule 2 to the Large and Medium-sized Companies Accounts Regulations by paragraph 17(2) of Schedule 6 to those Regulations (minority interests) as applied by paragraph 25 in Part 2 of Schedule 6 to those Regulations.
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