SCHEDULE 6COMPANIES ACT GROUP ACCOUNTS
PART 3MODIFICATIONS FOR INSURANCE GROUPS
Associated undertakings37
In paragraph 20—
a
in sub-paragraph (1), for the reference to Schedule 1 to these Regulations substitute a reference to Schedule 3 to these Regulations, and
b
for sub-paragraphs (2) and (3) substitute—
2
In the balance sheet format, replace asset item C.II.3 (participating interests) with two items, “Interests in associated undertakings” and “Other participating interests”.
3
In the profit and loss account format, replace items II.2.(a) and III.3.(a) (income from participating interests, with a separate indication of that derived from group undertakings) with—
a
“Income from participating interests other than associated undertakings, with a separate indication of that derived from group undertakings”, to be shown as items II.2.(a) and III.3.(a), and
b
“Income from associated undertakings”, to be shown as items II.2.(aa) and III.3.(aa).