(1) A note shall be included in the accounts of the company annexed to the annual return stating the name, the head or registered office and the legal form of each of the undertakings of which the company is a member having unlimited liability, unless such information is of negligible importance only for the purposes of section 3(1)(b)
(2) Subsection 3 of section 16 shall apply to the information referred to in subsection (1) of this section