24. Without prejudice to paragraph 2, the notes to the group financial statements shall, in addition to providing the information required by Schedule 3A, also state the information required by paragraphs 25 to 31.
25. Where sums originally denominated in currencies, other than the currency in which the group financial statements are presented, have been brought into account under any items shown in the balance sheet or profit and loss account, the basis on which those sums have been translated into the currency in which the group financial statements are presented shall be stated.
26. In respect of the aggregate of the amounts shown in the group balance sheet under the heading "creditors", there shall be stated the information required by paragraph 50 of Schedule 3A as if references in that paragraph to a company were to the company and its subsidiary undertakings taken as a whole.
27. In relation to each joint venture proportionally consolidated, there shall be stated the nature of t
…