(1) The financial affairs of an undertaking which are relevant for the purposes of section 17 of the Act (power of the Bank to obtain information) are those financial affairs which relate to any of the following, namely:

(a) (subject to paragraph (2) below) the holding, acquisition, creation or disposal by the undertaking of any asset, or the extinction of any asset of the undertaking;

(b) the owing, incurring or discharge by the undertaking of any liability, or the extinction of any liability of the undertaking;

(c)

(i) the charges made and interest rates applied by the undertaking, and

(ii) income received or receivable and expenditure incurred or to be incurred by the undertaking,

in relation to the provision of services or any other transaction;

(d) the making by the undertaking of any commitment to provide services or enter into any other transaction;

(e)