Paragraph 15 Acquisition and merger accounting
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 must 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.