(1) Where a parent undertaking publishes its full group accounts, it shall also publish with those accounts the auditor's report in relation to those accounts referred to in Regulation 38.
(2) Where a parent undertaking publishes abbreviated group accounts relating to any financial year, it shall also publish a statement indicating -
(a) that the group accounts are not the group accounts, copies of which are required by these Regulations to be annexed to the annual return,
(b) whether the copies of the group accounts so required to be annexed have in fact been so annexed,
(c) whether the auditors of the parent undertaking have made a report under section 193 of the 1990 Act in respect of the group accounts of the parent undertaking which relate to any financial year with which the abbreviated group accounts purport to deal,
(d) whether any matters referred to in the auditors' report were qualified or unqualified, or whether the auditors' report included a reference to any matters