22.—(1) The following information shall be given where an undertaking included in the consolidation has an interest in an associated undertaking.
(2) The name of the associated undertaking shall be stated.
(3) There shall be stated—
(a)if the undertaking is incorporated outside Northern Ireland, the country in which it is incorporated;
(b)if it is unincorporated, the address of its principal place of business.
(4) The following information shall be given with respect to the shares of the undertaking held—
(a)by the parent company, and
(b)by the group;
and the information under heads (a) and (b) shall be shown separately.
(5) There shall 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.
(6) In this paragraph “associated undertaking” has the meaning given by paragraph 20 of Schedule 4A; and the information required by this paragraph shall be given notwithstanding that paragraph 22(3) of that Schedule (materiality) applies in relation to the accounts themselves.