# The Building Societies (Accounts and Related Provisions) Regulations 1998, Paragraph 12


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.

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Source: https://www.legislation.gov.uk/uksi/1998/504/schedule/4/paragraph/12 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-4/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.