The particulars of a transaction, arrangement or agreement which are required by section 41 to be included in the annual accounts prepared by a company are particulars of the principal terms of the transaction, arrangement or agreement and (without prejudice to the generality of the foregoing provision) -
(a) a statement of the fact either that the transaction, arrangement or agreement was made or subsisted, as the case may be, during the financial year in respect of which those accounts are made up;
(b) the name of the person for whom it was made, and, where that person is or was connected with a director of the company or of its holding company, the name of that director;
(c) in any case where subsection (1)(c) or (2)(c) of section 41 applies, the name of the director with the material interest and the nature of that interest;
(d) in the case of a loan or an agreement for a loan or an arrangement within section 31(2) or 31(3) relating to a loan -
(i) the amount of the liability