If a company is a holding company, regardless of it being a subsidiary undertaking or otherwise, certain rules apply to its balance sheet. First, if any amount shown on the balance sheet due to group activities is linked to dealings or interests in any holding or subsidiary company, these amounts need to be shown separately. This can be in the form of subdividing the relevant item on the balance sheet, or as a note in the financial statements.

• Amounts related to dealings with or interests in any holding company or fellow subsidiary
• Amounts related to dealings with or interests in any subsidiary of the company

If the company is a holding company, the details of its debentures held by its subsidiary company must be disclosed in their financial statements. This however doesn't apply to debentures where the subsidiary is the personal representative or trustee. The exception to the trustee circumstance is when the company or a subsidiary is beneficially interested under the trust, and it's only for security purposes for a transaction entered into by it in ordinary business.

For a subsidiary company, certain information about its holding company has to be indicated. This includes the name of the holding company, the address of the holding undertaking's registered office or principal place of business, and if the group's financial statements are public, the addresses from where they can be obtained.

In situations where a company is a holding company and doesn't prepare group financial statements or prepares them excluding certain subsidiary undertakings, there are specific requirements. Details like why certain subsidiary undertakings were not consolidated in group financial statements to be given in the notes to the company's entity financial statements. If the related information is not available, a declaration to this effect must be made in the notes.

If the financial years of a company's subsidiary undertakings did not end with that of the company, specific information, like why the company's directors consider that the subsidiary undertakings' financial years should not end with that of the company, and the exact or earliest and latest dates on which the financial years ended, needs to be given.