In situations where the company is a holding company, irrespective of whether it is a subsidiary undertaking, this Part applies. This detail revolves around companies' interactions and interest in group undertakings.

Furthermore, when a company is a subsidiary undertaking, specific information must be disclosed regarding the holding undertaking belonging to the smallest group of undertakings. This information is needed especially if the company is a part of the group that prepares consolidated financial statements.

• The name of this holding undertaking must be shared.
• Also, if the holding undertaking is incorporated, its registered office's address should be stated. In cases where the holding undertaking is incorporated outside the State, the address of its registered office (or a similar description) in the country of its incorporation should be provided.
• If the holding undertaking is unincorporated, the address of its main place of operation, or principal place of business, must be revealed.