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The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008
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Changes over time for: Paragraph 47
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- 06/04/2008- Amendment
- 10/06/2019
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There are currently no known outstanding effects for the The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 47.
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Share capital and debenturesU.K.
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47.—(1) The following information must be given with respect to the company's share capital—
(a)where shares of more than one class have been allotted, the number and aggregate nominal value of shares of each class allotted, and
(b)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 must 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.
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