(3)The statement referred to in clause (e) of sub-section (1) shall specify-(a)the extent of the holding company's interest in the subsidiary at the end of the financial year or of the last of the financial years of the subsidiary referred to in sub-section (2);(b)the net aggregate amount, so far as it concerns members of the holding company and is not dealt with in the company's accounts, of the subsidiary's profits after deducting its losses or vice versa -(i)for the financial year or years of the subsidiary aforesaid; and(ii)for the previous financial years of the subsidiary since it became the holding company's subsidiary;(c)the net aggregate amount of the profits of the subsidiary after deducting its losses or vice versa -(i)for the financial year or years of the subsidiary aforesaid; and(ii)for the previous financial years of the subsidiary since it became the holding company's subsidiary, so far as those profits are dealt with, or provision is made for those losses, in the company's accounts.
