if it is incorporated outside the United Kingdom, the country in which it is incorporated;

if it is incorporated in the United Kingdom, whether it is registered in England and Wales, Scotland or in Northern Ireland.

the relevant condition is that specified in subsection (2)(a) of F3section 1162 of that Act, and

the society that is its immediate parent undertaking (within the meaning of F4section 1162 of the Companies Act 2006) holds the same proportion of the shares in the undertaking as it holds voting rights.

by the society, and

by the group,

the identity of each class of shares held, and

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

the aggregate amount of its capital and reserves as at the end of its relevant financial year, and

its profit or loss for that year.

the subsidiary undertaking is not required by any provision of F5the Companies Act 2006 to deliver a copy of its balance sheet for its relevant financial year and does not otherwise publish that balance sheet in the United Kingdom or elsewhere, and

the holding of the group is less than 50 per cent of the nominal value of the shares in the subsidiary undertaking.

if its financial year ends with that of the society, that year; and

if not, its financial year ending last before the end of the society’s financial year.

if the body corporate is incorporated outside the United Kingdom, the country in which it is incorporated; and

if it is incorporated in the United Kingdom, whether it is registered in England and Wales, Scotland or in Northern Ireland.

by the society; and

by the group,

the identity of each class of shares in the jointly controlled body held; and

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

it amounts to 20 per cent or more of the nominal value of the shares in the undertaking; or

the amount of the holding (as stated or included in the society’s individual accounts) exceeds one-tenth of the amount of the society’s assets (as so stated).

if the body corporate is incorporated outside the United Kingdom, the country in which it is incorporated; and

if it is incorporated in the United Kingdom, whether it is registered in England and Wales, Scotland or in Northern Ireland.

the identity of each class of shares in the body corporate held by the society; and

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

for the purposes of giving a true and fair view for the society and its subsidiary undertakings as a whole, of the matters set out in section 69(F)(2);

in the case of IAS accounts, to the requirement under international accounting standards that such accounts achieve a fair presentation.

the aggregate amount of the capital and reserves of the body corporate as at the end of its relevant financial year; and

its profits or loss for that year.

the body corporate is not required by any provision of F6the Companies Act 2006 to deliver a copy of its balance sheet for its relevant financial year and does not otherwise publish that balance sheet in the United Kingdom or elsewhere; and

the society’s holding is less than 50 per cent of the nominal value of the shares in the undertaking.

for the purposes of giving a true and fair view for the society and its subsidiary undertakings as a whole, of the matters set out in section 69(F)(2);

in the case of IAS accounts, to the requirement under international accounting standards that such accounts achieve a fair presentation.

if its financial year ends with that of the society, that year; and

if not, its financial year ending last before the end of the society’s financial year.

it amounts to 20 per cent or more of the nominal value of the shares in the body corporate; or

the amount of the holding (as stated or included in the group accounts) exceeds one-tenth of the amount of the group’s assets (as so stated).

if the body corporate is incorporated outside the United Kingdom, the country in which it is incorporated; and

if it is incorporated in the United Kingdom, whether it is registered in England and Wales, Scotland or in Northern Ireland.

the identity of each class of shares in the body corporate held by the group; and

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

the aggregate amount of the capital and reserves of the body corporate as at the end of its relevant financial year; and

its profit or loss for that year.

the body corporate is not required by any provision of F7the Companies Act 2006 to deliver a copy of its balance sheet for its relevant financial year and does not otherwise publish that balance sheet in the United Kingdom or elsewhere; and

the holding of the group is less than 50 per cent of the nominal value of the shares in the undertaking.

for the purposes of giving a true and fair view for the society and its subsidiary undertakings as a whole, of the matters set out in section 69(F)(2);

in the case of IAS accounts, to the requirement under international accounting standards that such accounts achieve a fair presentation.

if its financial year ends with that of the society, that year; and

if not, its financial year ending last before the end of the society’s financial year.

shares held on behalf of a society by any person are treated as if they were held by the society; but

shares held on behalf of a person other than the society are not treated as if they were held by the society.

where apart from the right to exercise them for the purpose of preserving the value of the security, or of realising it, the rights attached to the shares are exercisable only in accordance with his instructions; or

where the shares are held in connection with the granting of loans as part of normal business activities and apart from the right to exercise them for the purpose of preserving the value of security, or of realising it, the rights attached to the shares are exercisable only in his interests.