6For paragraph 20 of that Schedule substitute—
“20(1)This paragraph applies where the company is a subsidiary undertaking.
(2)The balance sheet of the company shall show—
(a)the aggregate amount of its indebtedness to undertakings of which it is a subsidiary undertaking or which are fellow subsidiary undertakings, and
(b)the aggregate amount of the indebtedness of all such undertakings to it,
distinguishing in each case between indebtedness in respect of debentures and otherwise.
(3)The balance sheet shall also show the aggregate amount of assets consisting of shares in fellow subsidiary undertakings.”.