Article 10(c)
Where at the end of a period of account an association is part of a group there shall be specified—
(a)the name of each subsidiary or member of the group and whether it is a registered housing association;
(b)if it is incorporated outside Great Britain, the country in which it is incorporated;
(c)if it is incorporated in Great Britain, whether it is registered in England and Wales or Scotland;
(d)if it is unincorporated, the address of its principal place of business;
(e)whether the association is required by statute to prepare group accounts;
(f)details of transactions entered into with any member of the group of which the association is part and any surplus or deficit incurred in the transaction within the group; and
(g)the name of the undertaking which is regarded by the managing body as the ultimate parent undertaking of the association.