Preliminary
63. Any information required in the case of any undertaking by the following provisions of this Part shall (if not given in the undertaking’s financial statements) be given by way of a note to those financial statements.
Information supplementing the balance sheet
64. Paragraphs 65 to 80 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 undertaking’s financial position in the light of the information so given.
Debentures
(1) If the undertaking 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, and
(c) as respects each class of debentures, the amount issued and the consideration received by the undertaking for the issue.
(2) Particulars of any redeemed debentures which the
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