Preliminary
(1) Any information required in the case of any company by the following provisions of this Part shall (if not given in the company's financial statements) be given by way of a note to those financial statements.
(2) These notes shall be presented in the order in which, where relevant, the items to which they relate are presented in the balance sheet and in the profit and loss account.
Information supplementing the balance sheet
44. Paragraphs 45 to 58 require information which either supplements the information given with respect to any particular items shown in the balance sheet or is otherwise relevant to assessing the company's financial position in the light of the information so given.
Debentures
(1) If the company has issued any debentures during the financial year to which the financial statements relate, the following information shall be given:
(a) the reason for making the issue;
(b) the classes of debentures issued;
(c) in respect of each cl
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