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There is a further exemption under section 300 Companies Act 2014, being an exemption from the requirement to prepare group financial statements for a holding undertaking which is a fully or 50 per cent owned subsidiary undertaking of an EEA undertaking. This may be availed of by a holding undertaking which is itself a subsidiary undertaking of another undertaking established under the law of a non EEA Member State whose shareholders or members holding an aggregate of 50 per cent of the shares in the holding undertaking and notice requesting the preparation of group financial statements has not served on the company, at least 6 months before the end of the financial year of that undertaking.This exemption is not limited to private companies so a plc which meets the section 299 conditions may avail of it, but section 1377 Companies Act 2014 provides the exemption does not apply to a holding undertaking any of whose shares, debentures or other debt securities have been admitted to trading on a regulated market in an EEA Member State. A listed plc, is not entitled to avail of any of the three exemptions, and so must always prepare and file the group financial statements with its annual return.1606/2002, regarding the adoption of the International Financial Reporting Standards applicable within the Community.The Notes to the Consolidated Financial Statements also comply with the requirements of the Finnish accounting and corporate legislation, which supplement the IFRS regulations.A holding company can be exempt from filing consolidated group Financial Statements if it meets 2 of the following conditions. The balance sheet total of holding company and subsidiaries taken as a whole does not exceed €6m net (or €7.2m gross) 2.The amount of turnover of the holding company and subsidiaries taken as a whole does not exceed €12m net (or €14.4m gross) 3.Filing requirements Sections 294/295 set out the filing requirement in relation to group financial statements.

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In the Finnish Accounting Act and the statutes under it, the International Financial Reporting Standards refer to the endorsed standards and their interpretations under the European Union Regulation No.This section shall not apply where— (a) any shares, debentures or other debt securities of a subsidiary undertaking have been admitted to trading on a regulated market in an EEA state; or (b) any of the subsidiary undertakings is a credit institution or an insurance undertaking.The group filing exemption based on size (section 293 CA 2014 as amended) applies to LTD companies, Designated Activity Companies (DACs), Companies Limited by Guarantee (CLG) and Public Unlimited Companies without a share capital (PULC) but does not apply to Public Limited Companies (PLC) or Public Unlimited Companies with a share capital (PUC).Holding undertakings In addition to preparing their own Financial statements, holding undertakings are required to prepare consolidated group financial statements and to lay them before the AGM at the same time as their own annual financial statements.The requirement to prepare group financial statements is contained in section 293 Companies Act 2014, and states that: "Where at the end of its financial year a company is a holding company, the directors of the company, as well as preparing entity financial statements for the financial year, shall prepare group financial statements for the holding company and all its subsidiary undertakings for that financial year." A Small Group may also be eligible for audit exemption under section 359 Companies Act 2014.

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