SCHEDULES

F1F1SCHEDULE 2

Annotations:
Amendments (Textual)

Acquisition and merger accounting

15

Where during the financial year there has been a disposal of an undertaking or group which significantly affects the figures shown in the group accounts, there shall be stated in a note to the accounts—

a

the name of that undertaking or, as the case may be, of the parent undertaking of that group, and

b

the extent to which the profit or loss shown in the group accounts is attributable to profit or loss of that undertaking or group.