The Overseas Companies Regulations 2009

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.