346Financial statements of the worldwide group
This section has no associated Explanatory Notes
(1)This section applies for the purposes of this Part.
(2)References to financial statements of the worldwide group are to consolidated financial statements of the ultimate parent and its subsidiaries; and references to a balance sheet of the worldwide group are to be read accordingly.
(3)References to a period of account of the worldwide group are to a period in respect of which financial statements of the worldwide group are drawn up.