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Memorandwm Esboniadol
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.
Yn ôl i’r brig