On 26/05/2013,
you requested for the version in force on 26/05/2013
incorporating all amendments published on or before 26/05/2013.
The closest version currently available is that of 18/04/2013.
209A. In this Part, unless the contrary intention appears —
“consolidated accounts”, in relation to a holding company, means —
(a)
a set of consolidated accounts for the group of companies of that holding company; or
(b)
the accounts or consolidated accounts prepared in compliance with the Accounting Standards;
“group of companies”, in relation to a holding company, means the holding company and the corporations that are subsidiaries of the holding company;
“holding company” means a corporation that is the holding company of another corporation;
“profit or loss” means —
(a)
in relation to a corporation that is not a holding company — the profit or loss resulting from operations of that corporation;
(b)
in relation to a corporation that is a holding company of a group of companies for which consolidated accounts are required — the profit or loss resulting from operations of that corporation;
(c)
in relation to a corporation referred to in paragraph (b) and its subsidiaries — the profit or loss resulting from operations of the group of companies of which the corporation is the holding company; and
(d)
in relation to a corporation that is a holding company of a group of companies for which consolidated accounts are not required — the profit or loss resulting from operations of that corporation.
[13/87; 12/2002]