Paragraph 7
The directors' report shall disclose, in accordance with subparagraph (2) below—
free capital as a percentage of the total of the share and deposit liabilities in the balance sheet,
gross capital as a percentage of the total of the share and deposit liabilities in the balance sheet,
and, where consistency with the use of expression in the balance sheet so requires, the expression “share, deposit and loan liabilities” shall be used in the directors' report in place of the expression “share and deposit” liabilities.
The matters required to be disclosed by subparagraph (1) above shall be disclosed—
where the society is a single accounts society, in relation to the society, and
where the society is a group accounts society, in relation to the society and its relevant subsidiaries.