# The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008, Paragraph 46: Share capital


(1) Where shares of more than one class have been allotted, the number and aggregate nominal value of shares of each class allotted must be given.
(2) In the case of any part of the allotted share capital that consists of redeemable shares, the following information must be given—
(a) the earliest and latest dates on which the company has power to redeem those shares,
(b) whether those shares must be redeemed in any event or are liable to be redeemed at the option of the company or of the shareholder, and
(c) whether any (and, if so, what) premium is payable on redemption.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806426/schedule/1/paragraph/46 (the official version)
Page: https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.