xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
4(1)For “related companies”, wherever occurring in any other context, substitute “ undertakings in which the company has a participating interest ”.
(2)Those contexts are—
(a)in Balance Sheet Format 1, in Items B.III.4, C.II.3, E.7 and H.7;
(b)in Balance Sheet Format 2—
(i)under the heading “ASSETS”, in Items B.III.4 and C.II.3;
(ii)under the heading “LIABILITIES”, in Item C.7.