SCHEDULE 4INFORMATION ON RELATED UNDERTAKINGS REQUIRED WHETHER PREPARING COMPANIES ACT OR IAS ACCOUNTS
PART 1PROVISIONS APPLYING TO ALL COMPANIES
Parent undertaking drawing up accounts for larger group8
1
Where the company is a subsidiary undertaking, the following information must be given with respect to the parent undertaking of—
a
the largest group of undertakings for which group accounts are drawn up and of which the company is a member, and
b
the smallest such group of undertakings.
2
The name of the parent 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
If copies of the group accounts referred to in sub-paragraph (1) are available to the public, there must also be stated the addresses from which copies of the accounts can be obtained.