2If in the course of the financial year the company (being one subject to the requirements of paragraph 17 of Schedule 9, but not one that has subsidiaries at the end of the year and submits in respect of that year group accounts prepared as consolidated accounts) has carried on business of two or more classes (other than banking or discounting or a class prescribed for the purpose of paragraph 17(2) of that Schedule) that, in the opinion of the directors, differ substantially from each other, there shall be contained in the directors' report a statement of—
(a)the proportions in which the turnover for the year (so far as stated in the accounts in respect of the year in pursuance of that Schedule) is divided amongst those classes (describing them), and
(b)as regards business of each class, the extent or approximate extent (expressed, in either case, in monetary terms) to which, in the opinion of the directors, the carrying on of business of that class contributed to, or restricted, the profit or loss of the company for that year before taxation.