Document ID: chunk:federal_register_of_legislation:C2010C00605:clause:13_3:p5
Version: federal_register_of_legislation:C2010C00605
Segment Type: clause
Provision Reference: sch 13 cl 3 (pt 5/5)
Character Range: 198190–198887

below for each entity that is a *member of the group on that day. The amounts are to be worked out, so far as practicable, on the basis of the information that would be contained in a set of consolidated accounts:
 (a) prepared, in accordance with the *accounting standard on consolidated accounts, as at the end of that day; and
 (b) covering the members of the group as at the end of that day.

Note: This subsection does not depend on whether such a set of consolidated accounts was prepared, or had to be prepared, for other purposes.

Equity capital of different kinds of entity
Item                                         For:                                                  The amount is: