# The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008, Paragraph 23: Holdings in subsidiary undertakings


(1) The following information must be given with respect to the shares of a subsidiary undertaking held—
(a) by the parent company, and
(b) by the group,
and the information under paragraphs (a) and (b) must (if different) be shown separately.
(2) There must be stated—
(a) the identity of each class of shares held, and
(b) the proportion of the nominal value of the shares of that class represented by those shares.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806426/schedule/6/paragraph/23 (the official version)
Page: https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-6/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.