# The Overseas Companies Regulations 2009, 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.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111479476/schedule/4/paragraph/19 (the official version)
Page: https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-4/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.