73.—(1) This paragraph applies where financial instruments have been valued in accordance with paragraph 30 or 32.
(2) The items affected and the basis of valuation adopted in determining the amounts of the financial instruments must be disclosed.
(3) The purchase price of the financial instruments must be disclosed.
(4) There must be stated—
(a)the significant assumptions underlying the valuation models and techniques used, where the fair value of the instruments has been determined in accordance with paragraph 31(4),
(b)for each category of financial instrument, the fair value of the instruments in that category and the changes in value—
(i)included in the profit and loss account, or
(ii)credited to or (as the case may be) debited from the fair value reserve,
in respect of those instruments, and
(c)for each class of derivatives, the extent and nature of the instruments, including significant terms and conditions that may affect the amount, timing and certainty of future cash flows.
(5) Where any amount is transferred to or from the fair value reserve during the financial year, there must be stated in tabular form—
(a)the amount of the reserve as at the date of the beginning of the financial year and as at the balance sheet date respectively,
(b)the amount transferred to or from the reserve during that year, and
(c)the source and application respectively of the amounts so transferred.