Companies Act 1989 (c. 40)

SCHEDULES

SCHEDULE 3 U.K. [Schedule 5 to the Companies Act 1985]Disclosure of Information: Related Undertakings

Part II E+W+S Companies Required to Prepare Group Accounts

Holdings in subsidiary undertakings E+W+S

16 (1) The following information shall be given with respect to the shares of a subsidiary undertaking held—

(a) by the parent company, and

(b) by the group;

and the information under paragraphs (a) and (b) shall (if different) be shown separately.

(2) There shall be stated—

(a) the identity of each class of shares held, and

(b) the proportion of the nominal value of the shares of that class represented by those shares.