SCHEDULES
C1C2SCHEDULE 4 Form and Content of Company Accounts
Part III Notes to the Accounts
38
1
The following information shall be given with respect to the company’s share capital—
a
the authorised share capital; F1. . .
b
where shares of more than one class have been allotted, the number and aggregate nominal value of shares of each class allotted F2 and
c
where shares are held as treasury shares, the number and aggregate nominal value of the treasury shares and, where shares of more than one class have been allotted, the number and aggregate nominal value of the shares of each class held as treasury shares.
2
In the case of any part of the allotted share capital that consists of redeemable shares, the following information shall 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.
Sch. 4 applied with modifications by S.I. 1985/680, regs. 4–6, Sch. and Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 176(9), Sch. 8 para. 19(3)(4)(5)