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9. (1) There shall be shown under separate headings-
(a) the aggregale amounts respectively of the company's quoted
investments and unquoted investments;
(6) if the amount of the goodwill and of any patents and trade marks or part of that amount is shown as a separate item in or is otherwise ascertainable from the books of the company, or from any contract for the sale or purchase of any property to be acquired by the company, or from any documents in the possession of the company relating to the stamp duty payable in respect of any such contract or the conveyance of any Kuch property, the said amount sn shown or ascertained so far as not written off or, as the case may be, the said amount só far as it is so shown or ascertainable and as so shown or ascertained, as the case may be:
(c) the aggregate amount of any outstanding loans made under the authority of provisos (5) and (e) to subsection (1) of section 48; (d) the aggregate amount of bank loans and overdrafts, and the aggregate amount of loans, other than bank loans or overdrafts. made to the company which—
(i) are repayable otherwise than by instalments and fall due for repayment after the expiration of the period of Ove years beginning with the day next following the expiration of the financial year; dr
(i) are repayable by instalments any of which fall due for payment after the expiration of that period;
(c) the aggregate amoum which is recommended for distribution
by way of dividend.
(2) Nothing in head (6) of sub-paragraphi (1) shall be taken as requiring the amount of the goodwill, patents and trade marks to be stated otherwise than as a single item.
(3) The heading showing the amount of the quoted investments shall be subdivided, where necessary, to distinguish the investments as respects which there has, and those as respects which there has not, been granted a quotation or permission to deal on a recognised stock exchange,
(4) In relation to each loan falling within head (d) of sub-paragraph (1) (other than a bank loan or overdraft), there shall be stated by way of note (if not otherwise stated) the terms on which it is repayable and the rate at which interest is payable thereon:
Provided that if the number of loans is such that, in the opinion of the directors, compliance with the foregoing requirement would result in a statement of excessive length, it shall be sufficient to give a general indication of the terms on which the loans aft repayable and the rates at which interest is payable thereon.
10. Where any liability of the company is secured otherwise than by operation of law on any assets of the company, the fact that that liability is so secured shall be stated, but it shall not be necessary to specify the assets on which the liability is secured.
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11. Where any of the company's debentures are held by a nomines of or trustee for the company, the nominal amount of the debentures and the amount at which they are stated in the books of the company shall be stated.
12. (1) The matters referred to in the following sub-paragraphs shall be stated by way of note, or in a statement or report annexed, if not otherwise shown.
(2) The number, description and amount of any shares in the company which any person has an option to subscribe for, together with the following particulars of the option, that is to way
(a) the period during which it is exercisable;
(6) the price to be paid for shares subscribed for under it.
(3) The amount of any arrears of fixed cumulative dividends on the company's shares and the period for which the dividends or, if there is more than one class, each class of them are in arrear.
(4) Particulars of any charge on the assets of the company to secure the liabilities of any other person, including, where practicable, the amount secuted,
(5) The general nature of any other contingent liabilities not provided for and, where practicable, the aggregate amount or estimated amount of those liabilities, if it is material.
(6) Where practicable the aggregate amount or estimated amount, if it is material, of contracts for capital expenditure, so far as not provided for and, where practicable, the aggregate amount or estimated amouITIE, if it is material, of capital expenditure authorised by the directors which has not been contracted for.
(7) In the case of Äxed assets under any heading whose amount is required to be arrived at in accordance with paragraph 501) (other than unquoted investments) and is so arrived at by reference to a valuation. the years (so far as they are known to the directors) in which the assets wede severally valued and the several values, and, in the case of assets that have been valued during de financial year-
(a) the names of the persons who valued them or particulars of
their qualifications for doing so, and
(b) the bases of valuation used by such persons.
(B) If there are included amongst fixed assels under any heading (other than investments) assets that have been acquired during the financial year, the aggregate amount of the assets acquired as determined for the purpose of making up the balance sheet, and if during that year any fixed assets included under a heading in the balance sheet made up with respect to the immediately preceding financial year (other than investments) have been disposed of or destroyed, the aggregato amount thereaf as determined for the purpose of making up that balance sheet.
(9) Of the amount of fixed assets consisting of land, how much is ascribable to—
(a) land in Hong Kong in each of the following categories
(i) land held on long lease;