SCHEDULES

F1F1SCHEDULE 3

Annotations:
Amendments (Textual)

Part II Companies Required to Prepare Group Accounts

Associated undertakings

22

1

The following information shall be given where an undertaking included in the consolidation has an interest in an associated undertaking.

2

The name of the associated undertaking shall be stated.

3

There shall be stated—

a

if the undertaking is incorporated outside Great Britain, the country in which it is incorporated;

b

if it is incorporated in Great Britain, whether it is registered in England and Wales or in Scotland;

c

if it is unincorporated, the address of its principal place of business.

4

The following information shall be given with respect to the shares of the undertaking held—

a

by the parent company, and

b

by the group;

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

5

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.

6

In this paragraph “associated undertaking” has the meaning given by paragraph 20 of Schedule 4A; and the information required by this paragraph shall be given notwithstanding that paragraph 22(3) of that Schedule (materiality) applies in relation to the accounts themselves.