(1) The accounts which, in pursuance of this Act, are to be laid before the annual general meeting of every company shall, subject to the provisions of this section, contain particulars showing -
(a) the amount of any loans made during the company's financial year to -
(i) any director of the company;
(ii) any person who, after the making of the loan, became during that year a director of the company; and
(iii) any body corporate in which the directors of the company (or any of them) are beneficially entitled to more than 20 per cent. in nominal value of the shares of such body corporate which carry voting rights other than voting rights which arise only in specified circumstances;
by the company or a subsidiary thereof or by any other person under a guarantee from or on a security provided by the company or a subsidiary thereof (including any such loans which were repaid during that year); and
(b) the amount of any loans made in manner aforesaid to any such director, person or bo