For the purpose of these Regulations group accounts shall comprise -
(a) a consolidated balance sheet dealing, as provided for in these Regulations, with the state of affairs of the parent undertaking and its subsidiary undertakings as a whole,
(b) a consolidated profit and loss account dealing, as provided for in these Regulations, with the profit or loss of the parent undertaking and its subsidiary undertakings as a whole, and
(c) notes on the accounts giving additional information as provided for in these Regulations.