SCHEDULES
SCHEDULE 2 [Schedule 4A to the Companies Act 1985]
Form and Content of Group Accounts
Acquisition and merger accounting
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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.