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Disclosure of subsidiary by parent co - FRS102 s1a

Does Parent company need to disclose name of subsidiary under FRS102 s1a?

Small group preparing accounts under FRS102 s1a. The parent company is showing an investment in the wholly owned subsidiary at say £2million, do they actually need to disclose the name of the subsidiary and any details? I can't find anything saying so, but from the point of view of a reader, it seems strange that they can't determine who the sudsidiaries are. It seems inconsistent with the fact that the subsidiary has to disclose the name of its parent in this scenario, but not vice versa.

|Valuation of the investment and related party notes all sorted, just this final query.


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