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APPENDIX 4
COMPANIES ACT, 1948-8TH SCHEDULE

before that of the company respectively ended or the earliest and latest of those dates.
16.-(1) The balance sheet of a company which is a subsidiary of another body corporate, whether or not it is itself a holding company, shall show the aggregate amount of its indebtedness to all bodies corporate of which it is a subsidiary or a fellow subsidiary and the aggregate amount of the indebtedness of all such bodies corporate to it, distinguishing in each case between indebtedness in respect of debentures and otherwise.
(2) For the purposes of this paragraph a company shall be deemed to be a fellow subsidiary of another body corporate if both are subsidiaries of the same body corporate but neither is the other's.

Consolidated Accounts of Holding Company and Subsidiaries
17. Subject to the following paragraphs of this Part of this Schedule, the consolidated balance sheet and profit and loss account shall combine the information contained in the separate balance sheets and profit and loss accounts of the holding company and of the subsidiaries dealt with by the consolidated accounts, but with such adjustments (if any) as the directors of the holding company think necessary.
18. Subject as aforesaid and to Part III of this Schedule, the consolidated accounts shall, in giving the said information, comply, so far as practicable, with the requirements of this Act as if they were the accounts of an actual company.
19. Sections one hundred and ninety-six and one hundred and ninetyseven of this Act shall not, by virtue of the two last foregoing paragraphs, apply for the purpose of the consolidated accounts.
20. Paragraph 7 of this Schedule shall not apply for the purpose of any consolidated accounts laid before a company with the first balance sheet so laid after the commencement of this Act.
21. In relation to any subsidiaries of the holding company not dealt with by the consolidated accounts
(a) sub-paragraphs (2) and (3) of paragraph 15 of this Schedule shall apply for the purpose of those accounts as if those accounts were the accounts of an actual company of which they were subsidiaries; and
(b) there shall be annexed the like statement as is required by sub-paragraph (4) of that paragraph where there are no group accounts, but as if references therein to the holding company's accounts were references to the consolidated accounts.
22. In relation to any subsidiaries (whether or not dealt with by the consolidated accounts), whose financial years did not end with that of the company, there shall be annexed the like statement as is required by sub-paragraph (6) of paragraph 15 of this Schedule where there are no group accounts.

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where is HTML where is HEAD where is TITLE before that of what is company respectively ended or what is earliest and latest of those dates. 16.-(1) what is balance sheet of a company which is a subsidiary of another body corporate, whether or not it is itself a holding company, shall show what is aggregate amount of its indebtedness to all bodies corporate of which it is a subsidiary or a fellow subsidiary and what is aggregate amount of what is indebtedness of all such bodies corporate to it, distinguishing in each case between indebtedness in respect of debentures and otherwise. (2) For what is purposes of this paragraph a company shall be deemed to be a fellow subsidiary of another body corporate if both are subsidiaries of what is same body corporate but neither is what is other's. Consolidated Accounts of Holding Company and Subsidiaries 17. Subject to what is following paragraphs of this Part of this Schedule, what is consolidated balance sheet and profit and loss account shall combine what is information contained in what is separate balance sheets and profit and loss accounts of what is holding company and of what is subsidiaries dealt with by what is consolidated accounts, but with such adjustments (if any) as what is directors of what is holding company think necessary. 18. Subject as aforesaid and to Part III of this Schedule, what is consolidated accounts shall, in giving what is said information, comply, so far as practicable, with what is requirements of this Act as if they were what is accounts of an actual company. 19. Sections one hundred and ninety-six and one hundred and ninetyseven of this Act shall not, by virtue of what is two last foregoing paragraphs, apply for what is purpose of what is consolidated accounts. 20. Paragraph 7 of this Schedule shall not apply for what is purpose of any consolidated accounts laid before a company with what is first balance sheet so laid after what is commencement of this Act. 21. In relation to any subsidiaries of what is holding company not dealt with by what is consolidated accounts (a) sub-paragraphs (2) and (3) of paragraph 15 of this Schedule shall apply for what is purpose of those accounts as if those accounts were what is accounts of an actual company of which they were subsidiaries; and (b) there shall be annexed what is like statement as is required by sub-paragraph (4) of that paragraph where there are no group accounts, but as if references therein to what is holding company's accounts were references to what is consolidated accounts. 22. In relation to any subsidiaries (whether or not dealt with by what is consolidated accounts), whose financial years did not end with that of what is company, there shall be annexed what is like statement as is required by sub-paragraph (6) of paragraph 15 of this Schedule where there are no group accounts. 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 330 where is strong APPENDIX 4 COMPANIES ACT, 1948-8TH SCHEDULE where is p align="justify" before that of what is company respectively ended or what is earliest and latest of those dates. 16.-(1) what is balance sheet of a company which is a subsidiary of another body corporate, whether or not it is itself a holding company, shall show what is aggregate amount of its indebtedness to all bodies corporate of which it is a subsidiary or a fellow subsidiary and what is aggregate amount of what is indebtedness of all such bodies corporate to it, distinguishing in each case between indebtedness in respect of debentures and otherwise. (2) For what is purposes of this paragraph a company shall be deemed to be a fellow subsidiary of another body corporate if both are subsidiaries of what is same body corporate but neither is what is other's. Consolidated Accounts of Holding Company and Subsidiaries 17. Subject to what is following paragraphs of this Part of this Schedule, what is consolidated balance sheet and profit and loss account shall combine what is information contained in what is separate balance sheets and profit and loss accounts of what is holding company and of the subsidiaries dealt with by what is consolidated accounts, but with such adjustments (if any) as what is directors of what is holding company think necessary. 18. Subject as aforesaid and to Part III of this Schedule, the consolidated accounts shall, in giving what is said information, comply, so far as practicable, with what is requirements of this Act as if they were what is accounts of an actual company. 19. Sections one hundred and ninety-six and one hundred and ninetyseven of this Act shall not, by virtue of what is two last foregoing paragraphs, apply for what is purpose of what is consolidated accounts. 20. Paragraph 7 of this Schedule shall not apply for what is purpose of any consolidated accounts laid before a company with what is first balance sheet so laid after what is commencement of this Act. 21. In relation to any subsidiaries of what is holding company not dealt with by what is consolidated accounts (a) sub-paragraphs (2) and (3) of paragraph 15 of this Schedule shall apply for what is purpose of those accounts as if those accounts were what is accounts of an actual company of which they were subsidiaries; and (b) there shall be annexed what is like statement as is required by sub-paragraph (4) of that paragraph where there are no group accounts, but as if references therein to what is holding company's accounts were references to what is consolidated accounts. 22. In relation to any subsidiaries (whether or not dealt with by what is consolidated accounts), whose financial years did not end with that of what is company, there shall be annexed what is like statement as is required by sub-paragraph (6) of paragraph 15 of this Schedule where there are no group accounts. where is Server.Execute("_SiteMap.asp") %

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