Paragraph 25

the name of each subsidiary or member of the group and whether it is a registered housing association;

if it is incorporated outside Great Britain, the country in which it is incorporated;

if it is incorporated in Great Britain, whether it is registered in England and Wales or Scotland;

if it is unincorporated, the address of its principal place of business;

whether the association is required by statute to prepare group accounts;

details of transactions entered into with any member of the group of which the association is part and any surplus or deficit incurred in the transaction within the group.

the name of the undertaking which is regarded by the managing body as the ultimate parent undertaking of the association.