(1) The report, pursuant to section 158 of the Companies Act 1963, of the directors of a company which had securities admitted to trading on a regulated market in the financial year in question, shall contain, in addition to the information specified in that section, section 13 of the Companies (Amendment) Act 1986, the European Communities (International Financial Reporting Standards and Miscellaneous Amendments) Regulations 2005 (S.I. No. 116 of 2005) and any other enactment, the information specified in paragraph (2).

(2) The information mentioned in paragraph (1) is full information, by reference to the end of the financial year concerned, on the following matters -

(a) the structure of the company's capital, including in particular -

(i) the rights and obligations attaching to the shares or, as the case may be, to each class of shares in the company, and

(ii) where there are two or more such classes, the percentage of the total share capital represented by each class,

(b) any restrictions on the transfer of securities in the company, including in particular -

(i) limitations on the holding of securities, and