Financial years of subsidiaries
3.—(1) Where the financial year of one or more subsidiaries did not end with that of the society, there must be stated in relation to each such subsidiary:
(a)the reasons why the society’s committee of management considers that its financial year should not end with that of the society; and
(b)the date on which its last financial year ended (last before the end of the society’s financial year).
(2) Instead of the dates required by subparagraph (1)(b) being given for each subsidiary, the earliest and latest of those dates may be given.