11. Without prejudice to Regulation 15, the notes to the group accounts shall also state the information required by the following provisions of this Part.
(1) In relation to the resulting amounts referred to in Regulation 19 (5) and 19 (6), there shall be stated in the notes to the group accounts the methods used in calculating those amounts and the reasons for any significant difference between such amounts for the financial year to which the group accounts refer and those for the preceding financial year.
(2) In relation to acquisitions taking place in the financial year, there shall be stated in the notes to the group accounts -
(a) the name and registered office of the undertaking acquired, or where a group was acquired, the name and registered office of the parent undertaking of that group, and
(b) whether the acquisition has been accounted for by the acquisition or the merger method of accounting.
13. Where sums originally denominated in currencies, other than the curre