Paragraph 3

There shall be stated under separate headings, so far as they are not written off,—

(a)

the preliminary expenses;

(b)

any expenses incurred in connection with any issue of share capital or debentures;

(c)

any sums paid by way of commission in respect of any shares or debentures;

(d)

any sums allowed by way of discount in respect of any debentures; and

(e)

the amount of the discount allowed on any issue of shares at a discount.