This section, like all the sections from 105 to 125, is dealing with the granting of group relief and the measures to prevent abuse now that group relief is being given to companies within the group. The section defines for the purposes of section 108 what is meant by assets available to another company on a winding up. The percentage to which one company is entitled of any assets of another company available for distribution to its equity holders on a winding up is fixed as the percentage to which the first company would be entitled if the other company were to be wound up and, on that winding up, the value of net assets were equal to the excess, if any, of the balance sheet assets at the end of the accounting period over the total balance sheet liabilities other than liabilities to equity holders as such.