The introductory part states that information required by this section of the legislation, which is not already in a company's financial statements, should be added as a note to the financial statements. These notes should be arranged in the sequence of their corresponding items on the balance sheet and profit and loss account.

The document then clarifies that the details provided in paragraphs 33 to 35 offer additional information regarding items on the balance sheet. This information is meaningful for assessing the company's financial standing based on the given context.

In the appropriation of profit and loss account, the document mandates that some critical pieces of information need to be noted in the company's financial statements. These include:

• The total amount of dividends paid of the financial year.
• The overall sum of dividends the company is liable to pay at the end of the financial year.
• Any transfers between the profit and loss account and other reserves.
• Any increase or decrease in the profit and loss account since the last financial year.
• Profits or losses brought forward at the beginning of the year.
• Profits or losses carried forward at the end of the year.

On the topic of debts, the document requires that there is a detailed statement about the total amount of debts for which any collateral has been extended. It also demands an explanation of the kind of securities provided.

It further requires specifics about charges on company assets to cover another person's liabilities, including the amount involved, if possible. Information about all other financial liabilities, guarantees or contingencies not accounted for in the balance sheet must also be given. This should include the total amount or an estimated total, the nature and form of any valuable security provided, and specific disclosures regarding retirement benefits.

Last, there should be a statement about commitments, guarantees or contingencies related to holding subsidiary undertakings, subsidiary undertakings, and undertakings in which the company has a participating interest. This disclosure is to be made separately for those within each category and from all other clauses.