17.—(1) The information required by paragraphs 18 and 19 must be given where at the end of the financial year the group has a significant holding in a body corporate which is not a subsidiary of the society and does not fall within paragraph 13 (jointly controlled bodies).
(2) A holding is significant for this purpose if:
(a)it amounts to 20 per cent. or more of the nominal value of the shares in the body corporate; or
(b)the amount of the holding (as stated or included in the group accounts) exceeds one-tenth of the amount of the group’s assets (as so stated).