1. The obligation to show in annual accounts the items prescribed by Articles 9, 10, 10a and 23 to 26 which relate to affiliated undertakings, as defined by Article 41 of Directive 83/349/EEC, and the obligation to provide information concerning these undertakings in accordance with Articles 13(2), and 14 and point 7 of Article 43(1) shall enter into force on the date fixed in Article 49(2) of that Directive.
2. The notes on the accounts must also disclose:
(a) the name and registered office of the undertaking which draws up the consolidated accounts of the largest body of undertakings of which the company forms part as a subsidiary undertaking;
(b) the name and registered office of the undertaking which draws up the consolidated accounts of the smallest body of undertakings of which the company forms part as a subsidiary undertaking and which is also included in the body of undertakings referred to in (a) above;
(c) the place where copies of the consolidated accounts referred to