Paragraph 12 I1
Where during the financial year there has been a disposal of a subsidiary undertaking or group which significantly affects the figures shown in the annual accounts of a group accounts society, there shall be stated in a note to the accounts—
(a)
the name of that undertaking or, as the case may be, of the parent undertaking of that group; and
(b)
the extent to which the profit or loss shown in the group accounts is attributable to profit or loss of that subsidiary undertaking or group.
Annotations
Commencement
- I1
Sch. 4 para. 12 in force at 27.3.1998, see reg. 1