SCHEDULE 4GROUP ACCOUNTS

PART 2INFORMATION ABOUT RELATED UNDERTAKINGS WHERE LLP PREPARING GROUP ACCOUNTS (NON-IAS OR IAS GROUP ACCOUNTS)

Associated undertakings26

1

The following information must be given where an undertaking included in the consolidation has an interest in an associated undertaking.

2

The name of the associated undertaking must be stated.

3

There must be stated—

a

if the undertaking is incorporated outside the United Kingdom, the country in which it is incorporated,

b

if it is unincorporated, the address of its principal place of business.

4

The following information must be given with respect to the shares of the undertaking held—

a

by the parent LLP, and

b

by the group,

and the information under paragraphs (a) and (b) must be shown separately.

5

There must 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 19 of this Schedule; and the information required by this paragraph must be given notwithstanding that paragraph 20(3) of this Schedule (materiality) applies in relation to the accounts themselves.