- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/1991)
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Companies Act 1989
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Rhagor o Adnoddau
Changes over time for: Paragraph 11
Version Superseded: 06/04/2008
Alternative versions:
- 01/02/1991- Amendment
- 01/04/1991
Point in time - Stop date 06/04/2008- Amendment
Status:
Point in time view as at 01/04/1991. This version of this provision has been superseded.
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11(1)For the heading to Part IV (special provisions where the company is a holding or subsidiary company) substitute—
“Part IVU.K. Special Provisions Where Company is a Parent Company or Subsidiary Undertaking”.
(2)In that Part for paragraph 59 substitute—
“59 Dealings with or interests in group undertakings
Where a company is a parent company or a subsidiary undertaking and any item required by Part I of this Schedule to be shown in the company’s balance sheet in relation to group undertakings includes—
(a)amounts attributable to dealings with or interests in any parent undertaking or fellow subsidiary undertaking, or
(b)amounts attributable to dealings with or interests in any subsidiary undertaking of the company,
the aggregate amounts within paragraphs (a) and (b) respectively shall be shown as separate items, either by way of subdivision of the relevant item in the balance sheet or in a note to the company’s accounts.”.
(3)After that paragraph insert—
“59A Guarantees and other financial commitments in favour of group undertakings
Commitments within any of sub-paragraphs (1) to (5) of paragraph 50 (guarantees and other financial commitments) which are undertaken on behalf of or for the benefit of—
(a)any parent undertaking or fellow subsidiary undertaking, or
(b)any subsidiary undertaking of the company,
shall be stated separately from the other commitments within that sub-paragraph, and commitments within paragraph (a) shall also be stated separately from those within paragraph (b).”.
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