Paragraph 35 Parent undertaking drawing up accounts for larger group
Where the parent company is itself a subsidiary undertaking, the following information must be given with respect to that parent undertaking of the company which heads—
the largest group of undertakings for which group accounts are drawn up and of which that company is a member, and
the smallest such group of undertakings.
The name of the parent undertaking must be stated.
There must be stated—
if the undertaking is incorporated outside the United Kingdom, 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 must also be stated the addresses from which copies of the accounts can be obtained.
Notes on Part 2
Modifications
- 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)