SCHEDULES

SCHEDULE 4 FORM AND CONTENT OF COMPANY ACCOUNTS

F1PART IVF1SPECIAL PROVISIONS WHERE COMPANY IS A PARENT COMPANY OR SUBSIDIARY UNDERTAKING

Company's own accounts

Para. 59 rep. by SR 1997/314

Guarantees and other financial commitments in favour of group undertakings

59A.

Commitments within any of sub‐paragraphs (1) to (5) of paragraph 50 (guarantees and other financial commitments) which are undertaken on behalf of or for the benefit of—

(a)

any parent undertaking or fellow subsidiary undertaking, or

(b)

any subsidiary undertaking of the company,

shall be stated separately from the other commitments within that sub‐paragraph, and commitments within head (a) shall also be stated separately from those within head (b).

Paras. 60‐70 rep. by 1990 NI 5