Paragraph 19

(1)

The company must provide information which is relevant to assessing the company’s state of affairs.

(2)

As a minimum that information must relate, where applicable, to—

(a)

property, plant and equipment;

(b)

investment property;

(c)

intangible assets;

(d)

financial assets;

(e)

biological assets;

(f)

inventories;

(g)

trade and other receivables (and the amount falling due after more than one year must be shown separately for each item included under receivables);

(h)

trade and other payables (and the amount falling due after more than one year must be shown separately for each item included under payables);

(i)

provisions;

(j)

financial liabilities;

(k)

issued capital and reserves;

(l)

finance costs;

(m)

finance income;

(n)

expenses and interest paid to group undertakings (this must be shown separately from expenses and interest paid to other entities);

(o)

income and interest derived from group undertakings (this must be shown separately from income and interest derived from other sources);

(p)

transactions with related parties;

(q)

dividends;

(r)

items described as other, sundry, miscellaneous or equivalent;

(s)

guarantees;

(t)

contingent liabilities;

(u)

commitments;

(v)

other off-balance sheet arrangements;

(w)

financial instruments.