This law stipulates that all necessary data on a company, required under this part, should be mentioned in a note attached to the financial statement if it isn't already part of the financial report. The notes should follow the order in which the relevant items appear in the balance sheet and profit and loss account.

Sections 45 to 58 provide additional details on certain items featured on the balance sheet, which enhance the understanding of the company's financial standing.

If the company has issued debentures during the financial year, certain details need to be provided. These include:

• The reason for the issuance
• Classes of debentures issued
• The issued amount for each debenture class and the consideration the company received for it

Further data is required on each line item under the 'fixed assets' in the company's balance sheet. This includes the different amounts for that item, impact of any changes in asset valuation, acquisitions, disposals, and asset transfers during the financial year.

More specific guidelines are outlined for entities with fixed assets valued under paragraph 33, investments categorized as current assets, and assets and financial instruments measured at fair value. For each category, details on valuation methods, significant assumptions, any changes in fair value, and effects on the profit and loss account and fair value reserve are needed.

In case of derivative financial instruments not accounted for at fair value, the fair value and the nature and extent of the derivatives must be revealed. Any financial assets valued above their fair value should also disclose the reasons for not adjusting their value.