(1) Where the directors of a company prepare IFRS individual accounts -
(a) they shall state in the notes to those accounts that the accounts have been prepared in accordance with international financial reporting standards, and
(b) shall ensure that those notes contain the information required by -
(i) section 191 and paragraph 39(6) of the Schedule to the Act of 1986 (details of directors' remuneration),
(ii) sections 41 to 45 of the Act of 1990 to be disclosed in individual accounts (transactions with directors),
(iii) section 63 of the Act of 1990 unless it is disclosed in the directors' report (interests in shares and debentures),
(iv) sections 16 and 16A (inserted by Regulation 23 of the 1993 Regulations) of the Act of 1986 (details on group undertakings),
(v) paragraphs 26 to 28 of the Schedule to the Act of 1986 (details of share capital and debentures),
(vi) paragraph 32A (inserted by section 233 of the Act of 1990) of the Schedule to the Act of 1986 (restriction on distr