(1) Subject to subsection (9), the following information shall be given in the notes to the entity financial statements of a company with respect to the company's share capital:
(a) the number and aggregate nominal value of the shares comprised in the authorised (if any) share capital;
(b) where shares of more than one class have been allotted, the number and aggregate nominal value of shares of each class allotted;
(c) in relation to each class of allotted share capital, the amount that has been called up on those shares and of this the amount that has been fully paid up at the financial year end date;
(d) an analysis of allotted and called up share capital by class between -
(i) shares presented as share capital, and
(ii) shares presented as a liability;
and
(e) where shares are held as treasury shares, the number and aggregate nominal value of the treasury shares and, where shares of more than one class have been allotted, the number and aggregate nominal value of each class held as
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