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.