Companies Act 1985

3 There shall be stated under separate headings, so far as they are not written off,—

(a) the preliminary expenses ;

(b) any expenses incurred in connection with any issue of share capital or debentures;

(c) the amount of the discount allowed on any issue of shares or debentures;

(d) any sums allowed by way of discount in respect of any debentures; and

(e) the amount of the discount allowed on any issue of shares at a discount.