The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

Share capital and debentures
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48.  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.