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Companies Act 1985
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Changes over time for: Paragraph 21
Version Superseded: 06/04/2008
Alternative versions:
- 01/02/1991- Amendment
- 01/12/2003
Point in time - Stop date 06/04/2008- Amendment
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Point in time view as at 01/12/2003. This version of this provision has been superseded.
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21(1)The following information shall be given where an undertaking is dealt with in the consolidated accounts by the method of proportional consolidation in accordance with paragraph 19 of Schedule 4A (joint ventures)—
(a)the name of the undertaking;
(b)the address of the principal place of business of the undertaking;
(c)the factors on which joint management of the undertaking is based; and
(d)the proportion of the capital of the undertaking held by undertakings included in the consolidation.
(2)Where the financial year of the undertaking did not end with that of the company, there shall be stated the date on which a financial year of the undertaking last ended before that date.
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