介绍性文本1.引用、开始和解释2.解释3.禁止发送财务报表摘要的情况4.确定有权享有的人的意愿5.通过通知进行咨询6.相关咨询7.适用于所有公司和集团的规定8.银行和保险公司以外的公司和集团和集团9.银行公司和集团10.保险公司和集团11.根据国际会计准则第12条准备账户的公司和集团12.非银行或保险公司和集团汇总财务报表的格式和内容13.银行公司和集团汇总财务报表的格式和内容14.格式和保险公司和集团财务报表摘要的内容15.编制国际会计准则会计的公司和集团财务报表摘要的格式和内容16.过渡规定17.废除已用规定签名附表[1996年条例附表3A]解释性说明

Introductory Text1.Citation, commencement and interpretation2.Interpretation3.Cases in which sending of summary financial statement prohibited4.Ascertainment of entitled person’s wishes5.Consultation by notice6.Relevant consultation7.Provisions applying to all companies and groups8.Companies and groups other than banking and insurance companies and groups9.Banking companies and groups10.Insurance companies and groups11.Companies and groups preparing accounts in accordance with the IAS Regulation12.Form and content of summary financial statement of non-banking or insurance companies and groups13.Form and content of summary financial statement of banking companies and groups14.Form and content of summary financial statement of insurance companies and groups15.Form and content of summary financial statement for companies and groups preparing IAS accounts16.Transitional provision17.Repeal of spent provisionsSignatureSCHEDULE[Schedule 3A to the 1996 Regulations]Explanatory Note