Sections 62, 149, 152, 158, 395.
Modifications of and Additions to Requirements as to Company's own Accounts
(1) This paragraph shall apply where the company is a holding company, whether or not it is itself a subsidiary of another body corporate but subparagraphs (4), (5) and (6) shall not apply to a private company taking advantage of subsection (1) of section 154 nor to a company which is at the end of its financial year the wholly owned subsidiary of another body corporate incorporated in the State.
(2) The aggregate amount of assets consisting of shares in, or amounts owing (whether on account of a loan or otherwise) from, the company's subsidiaries, distinguishing shares from indebtedness, shall be set out in the balance sheet separately from all the other assets of the company, and the aggregate amount of its indebtedness (whether on account of a loan or otherwise) to the company's subsidiaries shall be so set out separately from all its other liabilities, and -
(a) the