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Article 1
In a case where the undertaking is related to a body situated outside the United Kingdom:—
the nature and extent of the relationship;
the nature and extent (and any changes therein) of the financial interest of the one body in the other;
the country in which the related body is situated;
particulars in respect of issued share capital, minority shareholders' interests, loans, reserves and provisions as recorded in the accounts of the undertaking or such particulars in respect of the related body where it is under the control of the undertaking;
net gains or losses of the undertaking attributable to changes in exchange rates, being gains or losses arising out of the relationship;
the profit or loss of the undertaking or related body attributable to the relationship and dividends declared by either body arising out of the relationship;
where the undertaking is not a company incorporated in the United Kingdom, its net value to the related body, and where the related body is not a body corporate, its net value to the undertaking.
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