Companies (1986 Order) (Miscellaneous Accounting Amendments) Regulations (Northern Ireland) 1997 No. 314

SCHEDULE 3 Disclosure of Information: Related Undertakings

2.  In paragraph 3 (financial information about subsidiary undertakings) after sub-paragraph (2) insert—

“(2A) That information need not be given if the company’s investment in the subsidiary undertaking is included in the company’s accounts by way of the equity method of valuation.”.