Paragraph 15

England, Wales and Scotland

Where during the financial year there has been a disposal of an undertaking or group which significantly affects the figures shown in the group accounts, 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 undertaking or group.

Notes on Schedule 4A

Textual amendments

F1: Sch. 4A repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)

Notes on Acquisition and merger accounting

Textual amendments

F1: Sch. 4A inserted (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9) by Companies Act 1989 (c. 40, SIF 27), ss. 5(2), 213(2), Sch. 2