(1) Companies Act individual accounts, including a balance sheet and profit and loss account, prepared in accordance with section 149 of the Principal Act shall comply with the following requirements:
(a) every such balance sheet and profit and loss account shall comply with the provisions of sections 4 and 5 of, and the Schedule to, this Act
(b) every such balance sheet of a company shall give a true and fair view of the state of affairs of the company as at the end of its financial year and every such profit and loss account of a company shall give a true and fair view of the profit or loss of the company for the financial year
(c) where a balance sheet or profit and loss account drawn up in accordance with paragraph (a) of this subsection would not provide sufficient information to comply with paragraph (b) of this subsection, any necessary additional information shall be provided in that balance sheet or profit and loss account or in a note to the accounts
(d) where, owing to