In Schedule 3 (non-IAS group accounts) -

(a) after paragraph 2(1) (concerning the consolidated balance sheet and profit and loss account) insert -

"(1A) Group accounts must be drawn up as at the same date as the accounts of the parent LLP.";

(b) after paragraph 9(5) (concerning the acquisition method of accounting) insert -

"(6) Negative goodwill may be transferred to the consolidated profit and loss account where such a treatment is in accordance with the principles and rules of Part 2 of Schedule 1 to these Regulations.";

(c) after paragraph 16 (certain information need not be disclosed if an undertaking is established under the law of a country, or carries on business, outside of the UK) insert -

"16A. Where an acquisition has taken place in the financial year and the merger method of accounting has been adopted, the notes to the accounts must also disclose the names and the addresses of the registered offices of the undertakings concerned (whether in or outside the United Kingdom).";

(d) for paragraph 17 (minority interests) substitute -

"17. Non-controlling interests