Schedule 4, Part 1 Form and content of non-IAS group accounts (paras. 1-20B)
General rules
(1) Subject to the following provisions of this Schedule, group accounts must comply so far as practicable with the provisions of Schedule 1 to these Regulations (non-IAS individual accounts) as if the undertakings included in the consolidation ("the group") were a single LLP.
(1A) Paragraph 1A of Schedule 1 to these Regulations does not apply to group accounts.
(2) For item A.III in each balance sheet format set out in Section B of Part 1 of that Schedule substitute -
"A. III. Investments
1. Shares in group undertakings
2. Interests in associated undertakings
3. Other participating interests
4. Loans to group undertakings and undertakings in which a participating interest is held
5. Other investments other than loans
6. Others".