The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

Debt and other fixed-income securities
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73.  A company must disclose the amount of debt and fixed-income securities included in assets item 5 (debt securities [and other fixed-income securities]) and the amount of such securities included in liabilities item 3.(a) (bonds and medium term notes) that (in each case) will become due within one year of the balance sheet date.