The following matters shall be stated by way of note, if not otherwise shown.

The turnover for the financial year, except in so far as it is attributable to the business of banking or discounting or to business of such other class as may be prescribed for the purposes of this sub-paragraph.

If some or all of the turnover is omitted by reason of its being attributable as aforesaid, the fact that it is so omitted.

The method by which turnover stated is arrived at.

A company shall not be subject to the requirements of this paragraph if it is F2neither a parent company nor a subsidiary undertaking and the turnover which, apart from this sub-paragraph, would be required to be stated does not exceed £1 million.