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.

Notes on Part 2

C1: Sch. 6 Pt. 2 applied (with modifications) (E.W.S.) (with application in accordance with reg. 2(2) of the amending S.I.) by The Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912), regs. 2(1), 7(2), Sch. 4 Pt. 2 (with reg. 2(3)) (as amended (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 43)