Regulations 8(1) and 10

General rules

1.

(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 (Companies Act individual accounts) as if the undertakings included in the consolidation ("the group") were a single company.

(1A) Paragraph 1A of Schedule 1 to these Regulations does not apply to group accounts.

(2) For item B.III in each balance sheet format set out in Section B of Part 1 of that Schedule substitute -

"B.

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".