Subsidiary undertakings
(1) The following information must be given where at the end of the financial year the company has subsidiary undertakings.
(2) The name of each subsidiary undertaking must be stated.
(3) There must be stated with respect to each subsidiary undertaking -
(a) if it is incorporated outside the United Kingdom, the country in which it is incorporated,
(b) if it is unincorporated, the address of its principal place of business.
Holdings in subsidiary undertakings
(1) There must be stated in relation to shares of each class held by the company in a subsidiary undertaking -
(a) the identity of the class, and
(b) the proportion of the nominal value of the shares of that class represented by those shares.
(2) The shares held by or on behalf of the company itself must be distinguished from those attributed to the company which are held by or on behalf of a subsidiary undertaking.
Financial information about subsidiary undertakings
(1) There must