# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 1: Subsidiary undertakings


(1) The following information shall be given where at the end of the financial year the society has subsidiary undertakings but is not required to prepare consolidated accounts.
(2) The name of each subsidiary undertaking shall be stated.
(3) There shall be stated with respect to each subsidiary undertaking—
(a) if it is incorporated outside the United Kingdom, the country in which it is incorporated;
(b) if it is incorporated in the United Kingdom, whether it is registered in England and Wales, Scotland, or in Northern Ireland.
(c) if it is unincorporated, the address of its principal place of business.
(4) The specific reason why under Regulation 4 each subsidiary undertaking is not required to be included in the consolidated accounts.

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/6/paragraph/1 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-6/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.