Companies Act 1985

5 The information required by Schedule 4 to be given in notes to the accounts need not be given, with the exception of any information required by the following provisions of that Schedule—

• paragraph 36 (accounting policies),

• paragraph 38 (share capital). paragraph 39 (particulars of allotments),

• paragraph 48(1) and (4) (particulars of debts),

• paragraph 58(1) (basis of translation of foreign currency amounts into sterling), and

• paragraph 58(2) (corresponding amounts for preceding financial year);

and the reference here to paragraph 58(2) includes that sub-paragraph as applied to any item stated in a note to the company's accounts, whether by virtue of a requirement of Schedule 4 or under any other provision of this Act