Dealings with or interests in group undertakings
57. This Part applies where the company is a holding company, whether or not it is itself a subsidiary undertaking.
Holding undertaking of smallest group preparing group financial statements
(1) Where a company is a subsidiary undertaking, the information specified in subparagraphs (2) and (3) shall be stated with respect to the holding undertaking of the smallest group of undertakings for which group financial statements are drawn up and of which the company is a member.
(2) The name of the holding undertaking shall be stated.
(3) There shall be stated -
(a) if the holding undertaking is incorporated, the address of the holding undertaking's registered office or where the holding undertaking is incorporated outside the State, the registered office (howsoever described) of the holding undertaking in the country in which it is incorporated, or
(b) if it is unincorporated, the address of its principal place of business.