SCHEDULES
SCHEDULE 7 Special Provisions for Banking and Insurance Companies and Groups
Part I Form and Content of Accounts
6
For paragraph 20 of that Schedule substitute—
20
1
This paragraph applies where the company is a subsidiary undertaking.
2
The balance sheet of the company shall show—
a
the aggregate amount of its indebtedness to undertakings of which it is a subsidiary undertaking or which are fellow subsidiary undertakings, and
b
the aggregate amount of the indebtedness of all such undertakings to it,
distinguishing in each case between indebtedness in respect of debentures and otherwise.
3
The balance sheet shall also show the aggregate amount of assets consisting of shares in fellow subsidiary undertakings.