15Particulars of each class of share capital

## 15 Particulars of each class of share capital (1) In relation to each class of share capital of a company other than a chief entity that is required to make out consolidated accounts, the particulars and amount required by subclause 12 (4) to be given for a financial period must include: (a) the particulars and amount, at the end of that period, of: (i) authorised capital; (ii) paid-up capital; (iii) calls in arrear; (iv) capital on which interest has been paid out of capital during that financial period and the rate of the interest so paid; (v) capital that is not capable of being called up except in the event of, and for the purposes of, the winding up of the company; and (b) in relation to unissued shares for which options are outstanding: (i) the number of those shares in that class as at the end of that period; (ii) the terms of issue of each class of shares; and (c) in relation to any class of preference shares: (i) the rate of dividend; (ii) the amount of arrears of dividend as at the end of that period; (iii) whether they are cumulative or non-cumulative, participating or non-participating; (iv) whether they are to be redeemed or, at the option of the company, are liable to be redeemed; (v) if the preference shares are to be redeemed or at the option of the company are liable to be redeemed — the date on or before which they are to be redeemed, or are liable to be redeemed, the earliest date on which the company has power to redeem them and the amount of any premium or discount on redemption; and (d) for all shares issued during that period: (i) the purposes of the issue; (ii) the classes of shares issued; (iii) the number of shares issued of each class; (iv) the terms of issue of each class of the shares; and (e) if the company is a no liability company, the number of shares forfeited during that period. (2) Subclause (1) applies to the consolidated accounts as if: (a) “a company other than a chief entity that is required to make out consolidated accounts” were omitted and “an entity in an economic entity that has been issued to persons not being members of the economic entity” were substituted; and (b) in subparagraph (1) (a) (i) “in the case of the chief entity” were inserted before “authorised capital”; and (c) in subparagraphs (1) (a) (v), (1) (c) (iv) and (v) and paragraph (1) (e) “the company” (wherever occurring) were omitted and “the entity” substituted; and (d) in paragraph (1) (d) “for all shares issued during that period” were omitted and “in respect of the shares issued during that period” substituted.