Subsidiary undertaking
(1) The following information shall be given with respect to the undertakings which are subsidiary undertakings of the parent company at the end of the financial year.
(2) The name of each undertaking shall be stated.
(3) There shall be stated -
(a) if the undertaking is incorporated, the country in which it is incorporated;
(b) if it is unincorporated, the address of its principal place of business.
(4) It shall also be stated whether the subsidiary undertaking is included in the consolidation and, if it is not, the reasons for excluding it from consolidation shall be given.
(5) The relevant provisions of regulation 4, other than sub-paragraph 1 (a), of the European Communities (Companies: Group Accounts) Regulations, 1992 which apply to each subsidiary shall be stated.
Holdings in subsidiary undertakings
(1) The following information shall be given with respect to the shares of a subsidiary undertaking held -
(a) by the parent company