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APPENDIX 4
COMPANIES ACT, 1948-8TH SCHEDULE

SPECIAL PROVISIONS WHERE THE COMPANY IS A HOLDING OR SUBSIDIARY COMPANY

Modifications of and Additions to Requiropents as to Company's own Accounts
15.-(1) This paragraph shall apply where the company is a holding company, whether or not it is itself a subsidiary of another body corporate.
(2) The aggregate amount of assets consisting of shares in, or amounts owing (whether on account of a loan or otherwise) from, the company's subsidiaries, distinguishing shares from indebtedness, shall be set out in the balance sheet separately from all the other assets of the company, and the aggregate amount of indebtedness (whether on account of a loan or otherwise) to the company's subsidiaries shall be so set out separately from all its other liabilities and
(a) the references in Part I of this Schedule to the company's investments shall not include investments in its subsidiaries required by this paragraph to be separately set out; and
(b) paragraph 5, sub-paragraph (1) (a) of paragraph 12, and subparagraph (2) of paragraph 14 of this Schedule shall not apply in relation to fixed assets consisting of interests in the company's subsidiaries.
(3) There shall be shown by way of note on the balance sheet or in a statement or report annexed thereto the number, description and amount of the shares in and debentures of the company held by its subsidiaries or their nominees, but excluding any of those shares or debentures in the case of which the subsidiary is concerned as personal representative or in the case of which it is concerned as trustee and neither the company nor any subsidiary thereof is beneficially interested under the trust, otherwise than by way of security only for the purposes of a transaction entered into by it in the ordinary course of a business which includes the lending of money.
(4) Where group accounts are not submitted, there shall be annexed to the balance sheet a statement showing
(a) the reasons why subsidiaries are not dealt with in group accounts;
(b) the net aggregate amount, so far as it concerns members of the holding company and is not dealt with in the company's accounts, of the subsidiaries' profits after deducting the subsidiaries' losses (or vice versa)
(i) for the respective financial years of the subsidiaries ending with or during the financial year of the company; and
(ii) for their previous financial years since they respectively became the holding company's subsidiary;
(c) the net aggregate amount of the subsidiaries' profits after deducting the subsidiaries' losses (or vice versa)

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(2) what is aggregate amount of assets consisting of shares in, or amounts owing (whether on account of a loan or otherwise) from, what is company's subsidiaries, distinguishing shares from indebtedness, shall be set out in what is balance sheet separately from all what is other assets of what is company, and what is aggregate amount of indebtedness (whether on account of a loan or otherwise) to what is company's subsidiaries shall be so set out separately from all its other liabilities and (a) what is references in Part I of this Schedule to what is company's investments shall not include investments in its subsidiaries required by this paragraph to be separately set out; and (b) paragraph 5, sub-paragraph (1) (a) of paragraph 12, and subparagraph (2) of paragraph 14 of this Schedule shall not apply in relation to fixed assets consisting of interests in what is company's subsidiaries. (3) There shall be shown by way of note on what is balance sheet or in a statement or report annexed thereto what is number, description and amount of what is shares in and debentures of what is company held by its subsidiaries or their nominees, but excluding any of those shares or debentures in what is case of which what is subsidiary is concerned as personal representative or in what is case of which it is concerned as trustee and neither what is company nor any subsidiary thereof is beneficially interested under what is trust, otherwise than by way of security only for what is purposes of a transaction entered into by it in what is ordinary course of a business which includes what is lending of money. (4) Where group accounts are not submitted, there shall be annexed to what is balance sheet a statement showing (a) what is reasons why subsidiaries are not dealt with in group accounts; (b) what is net aggregate amount, so far as it concerns members of what is holding company and is not dealt with in what is company's accounts, of what is subsidiaries' profits after deducting what is subsidiaries' losses (or vice versa) (i) for what is respective financial years of what is subsidiaries ending with or during what is financial year of what is company; and (ii) for their previous financial years since they respectively became what is holding company's subsidiary; (c) what is net aggregate amount of what is subsidiaries' profits after deducting what is subsidiaries' losses (or vice versa) where is meta name="keywords" content="old books, Free book , free book offer , free audio books , free coloring book pages , free book reports , free audio book , audio books free download , book free , free guest book , books free , free book summaries , download free audio books , free childrens books." where is where are they now rel="stylesheet" type="text/css" href="../../style.css" where is meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1" where is BODY bgColor=#ffffff text="#000000" where are they now ="#000000" v where are they now ="#FF0000" where is div align="center" where is strong where is strong where is a href="http://www.aaoldbooks.com" Books > where is a href="../default.asp" title="Book" Old Books > where is strong where is a href="default.asp" Poetry Northwest (1959) where is table width="700" border="1" align="center" cellpadding="15" cellspacing="0" where is center where is tr where is td width="160" align="center" valign="top" where is div align="center" where is td align="center" valign="top" where is div align="left" where is div align="center" where is p align="left" Page 327 where is strong APPENDIX 4 COMPANIES ACT, 1948-8TH SCHEDULE where is p align="justify" SPECIAL PROVISIONS WHERE what is COMPANY IS A HOLDING OR SUBSIDIARY COMPANY Modifications of and Additions to Requiropents as to Company's own Accounts 15.-(1) This paragraph shall apply where what is company is a holding company, whether or not it is itself a subsidiary of another body corporate. (2) what is aggregate amount of assets consisting of shares in, or amounts owing (whether on account of a loan or otherwise) from, what is company's subsidiaries, distinguishing shares from indebtedness, shall be set out in what is balance sheet separately from all what is other assets of what is company, and what is aggregate amount of indebtedness (whether on account of a loan or otherwise) to what is company's subsidiaries shall be so set out separately from all its other liabilities and (a) what is references in Part I of this Schedule to what is company's investments shall not include investments in its subsidiaries required by this paragraph to be separately set out; and (b) paragraph 5, sub-paragraph (1) (a) of paragraph 12, and subparagraph (2) of paragraph 14 of this Schedule shall not apply in relation to fixed assets consisting of interests in what is company's subsidiaries. (3) There shall be shown by way of note on what is balance sheet or in a statement or report annexed thereto what is number, description and amount of what is shares in and debentures of what is company held by its subsidiaries or their nominees, but excluding any of those shares or debentures in what is case of which what is subsidiary is concerned as personal representative or in what is case of which it is concerned as trustee and neither what is company nor any subsidiary thereof is beneficially interested under what is trust, otherwise than by way of security only for what is purposes of a transaction entered into by it in what is ordinary course of a business which includes what is lending of money. (4) Where group accounts are not submitted, there shall be annexed to what is balance sheet a statement showing (a) what is reasons why subsidiaries are not dealt with in group accounts; (b) what is net aggregate amount, so far as it concerns members of what is holding company and is not dealt with in what is company's accounts, of what is subsidiaries' profits after deducting what is subsidiaries' losses (or vice versa) (i) for what is respective financial years of what is subsidiaries ending with or during what is financial year of what is company; and (ii) for their previous financial years since they respectively became what is holding company's subsidiary; (c) what is net aggregate amount of what is subsidiaries' profits after deducting what is subsidiaries' losses (or vice versa) where is Server.Execute("_SiteMap.asp") %

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