Sch 4 para 18 Joint ventures
(1) The following information must be given where an undertaking is dealt with in the consolidated accounts by the method of proportional consolidation in accordance with paragraph 18 of Schedule 6 to these Regulations (joint ventures)— (a) the name of the undertaking, (b) the address of the undertaking’s registered office (whether in or outside the United Kingdom), (c) the factors on which joint management of the undertaking is based, and (d) the proportion of the capital of the undertaking held by undertakings included in the consolidation. (2) Where the financial year of the undertaking did not end with that of the company, there must be stated the date on which a financial year of the undertaking last ended before that date.