Paragraph 11 C1
United Kingdom
Where the company is a subsidiary undertaking, the following information shall be given with respect to the parent undertaking of—
the largest group of undertakings for which group accounts are drawn up and of which the company is a member, and
the smallest such group of undertakings.
The name of the parent undertaking shall be stated.
There shall be stated—
if the undertaking is incorporated outside Great Britain, the country in which it is incorporated;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
if it is unincorporated, the address of its principal place of business.
If copies of the group accounts referred to in sub-paragraph (1) are available to the public, there shall also be stated the addresses from which copies of the accounts can be obtained.
Annotations
Textual amendments
- F1
Sch. 5 para. 11(3)(b) repealed (2.2.1996) by S.I. 1996/189, reg. 14(3), Sch. 3 para. 11 (with reg. 16)
Modifications
- C1
Sch. 5 paras. 11, 12 applied (with modifications) by The Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2004 (S.I. 2004/3219), reg. 3(4)(b), Sch.
Notes on Schedule 5
Textual amendments
- F1
Sch. 5 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)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 Parent undertaking drawing up accounts for larger group
Textual amendments
- F1
Sch. 5 substituted (subject to the transitional and saving provisions in S.I. 1990/355, arts 6–9, Sch. 2) by Companies Act 1989 (c. 40, SIF 27), ss. 6(2), 213(2), Sch. 3