A Limited owns 70% of B Limited, an overseas subsidiary trading company. A Ltd is a small company and able to use section 1A reduced disclosures. It is not filing consolidated group accounts.
I know that related party transactions with subsidiaries not wholly owned must be disclosed (if not under normal market conditions).
Is there a requirement to disclose the details of B Limited, such as name, shareholding etc, in the notes to the accounts?
Many thanks for your help.