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Companies Act 1989

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This is the original version (as it was originally enacted).

Further information about subsidiary undertakings excluded from consolidation

18(1)The following information shall be given with respect to subsidiary undertakings excluded from consolidation.

(2)There shall be disclosed—

(a)any qualifications contained in the auditors' reports on the accounts of the undertaking for financial years ending with or during the financial year of the company, and

(b)any note or saving contained in such accounts to call attention to a matter which, apart from the note or saving, would properly have been referred to in such a qualification,

in so far as the matter which is the subject of the qualification or note is not covered by the consolidated accounts and is material from the point of view of the members of the parent company.

(3)In so far as information required by this paragraph is not obtainable, a statement to that effect shall be given instead.

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