(a) Where the directors of a company prepare IFRS individual accounts and the company is to be treated as a small company in accordance with section 8(1) of this Act, the following notes shall be extracted from those accounts and included with the abridged balance sheet annexed to the annual return pursuant to section 10(1) of this Act:
(i) accounting policies applied in the preparation of the accounts
(ii) information in relation to the maturity of non-current liabilities and any security given in respect of those liabilities
(iii) disclosures made in accordance with section 149A(2)(a) to (k) of the Principal Act
(b) Where the directors of a company prepare Companies Act individual accounts and the company is to be treated as a small company in accordance with section 8(1) of this Act, any notes resulting from the provisions of the Schedule to this Act (other than paragraphs 24, 26, 27, 31B, 31C, 33, 34 and 44) may be excluded from the abridged balance sheet annexed to the an