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 51 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.
Fixed assets
(1) In respect of each item which is or would, but for paragraphs 2(2) and 4(4)(b), be shown under the general item "fixed assets" in the company's balance sheet, the following information shall be given:
(a) the appropriate amounts in respect of that item as at the
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