1.—(1) The following information must be given where at the end of the financial year the society has subsidiaries but is not required to prepare consolidated accounts.
(2) The name of each subsidiary must be stated.
(3) There must be stated with respect to each subsidiary:
(a)if it is incorporated outside the United Kingdom, the country in which it is incorporated; or
(b)if it is incorporated in the United Kingdom, whether it is registered in England and Wales, Scotland, or in Northern Ireland.