(1)There shall be attached to the balance sheet of a holding company having a subsidiary or subsidiaries at the end of the financial year as at which the holding company's balance sheet is made out, the following documents in respect of such subsidiary or of each such subsidiary, as the case may be:-(a)a copy of the balance sheet of the subsidiary;(b)a copy of its profit and loss account;(c)a copy of the report of its Board of Directors;(d)a copy of the report of its auditors;(e)a statement of the holding company's interest in the subsidiary as specified in sub-section (3);(f)the statement referred to in sub-section (5), if any; and(g)the report referred to in sub-section (6), if any.
