# The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008, Paragraph 47: Share capital


If the company has allotted any shares during the financial year, the following information must be given—
(a) the classes of shares allotted, and
(b) as respects each class of shares, the number allotted, their aggregate nominal value, and the consideration received by the company for the allotment.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806426/schedule/1/paragraph/47 (the official version)
Page: https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.