Paragraph 54
England, Wales and Scotland
If the company has issued any debentures during the financial year to which the accounts relate, the following information shall be given:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
the classes of debentures issued; and
as respects each class of debentures, the amount issued and the consideration received by the company for the issue.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Where any of the company’s debentures are held by a nominee of or trustee for the company, the nominal amount of the debentures and the amount at which they are stated in the accounting records kept by the company in accordance with section 221 of this Act shall be stated.
Annotations
Textual amendments
- F1
Sch. 9 Pt. I para. 54(1)(a) repealed (2.2.1996) by S.I. 1996/189, reg. 14(6), Sch. 4 paras. 1, 6 (with reg. 16)
- F2
Sch. 9 Pt. I para. 54(2) repealed (2.2.1996) by S.I. 1996/189, reg. 14(6), Sch. 4 paras. 1, 6 (with reg. 16)
Notes on Schedule 9
Textual amendments
- F1
Sch. 9 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12); Sch. 9 para. 3(4)(5) and certain words in Sch. 9 para. 3(3)(a) are expressed to be repealed (6.4.2008 with effect as stated in Sch. 1 para. 91(2) of the amending S.I.) by S.I. 2008/948, arts. 2(1), 3, Sch. 1 para. 90(1), Sch. 2 (with arts. 6, 11, 12)
Notes on Part I
Textual amendments
- F1
Sch. 9 Pt. I paras. 1-87 inserted (2.12.1991) by S.I. 1991/2705, regs. 5(4), 9, Sch. 1
Modifications
- C1
Sch. 9 Pt. I modified (coming into force in accordance with s. 3 of the amending Act) by 1999 c. iv, ss. 3, 7(6)
- C2
Sch. 9 Pt. 1 extended (24.6.2003) by The Uncertificated Securities (Amendment) (Eligible Debt Securities) Regulations 2003 (S.I. 2003/1633), reg. 15, Sch. 2 para. 2(e)