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Information to be included in directors' report regarding acquisition by company of own shares.
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14.—Where, in any financial year of a company, shares in the company—
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(a) are acquired by the company by forfeiture or surrender in lieu of forfeiture, or
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(b) are acquired by the company in pursuance of section 41 of the Act of 1983, or
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(c) are acquired by another person in the circumstances specified in paragraph (c) or (d) of section 43 (1) of that Act, or
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(d) are made subject to a lien or other charge that is taken (whether expressly or otherwise) by the company and is permitted by paragraph (a), (c) or (d) of section 44 (2) of that Act,
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the directors' report with respect to that financial year of the company shall state—
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(i) the number and nominal value of any shares of the company acquired as aforesaid by the company, the number and nominal value of any shares of the company acquired as aforesaid by another person, and the number and nominal value of any shares charged as aforesaid, respectively,
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(ii) the maximum number and nominal value of any shares which, having been acquired as aforesaid (whether or not during that year) by the company or by another person or charged as aforesaid (whether or not during that year) are held at any time by the company or that other person during that year,
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(iii) the number and nominal value of any shares acquired as aforesaid (whether or not during that year) by the company or another person or charged as aforesaid (whether or not during that year) which are disposed of by the company or that other person or cancelled by the company during that year,
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(iv) where the number and nominal value of the shares of any particular description are stated in pursuance of any of the preceding paragraphs, the percentage of the called-up share capital of the company which shares of that description represent,
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(v) in the case of a charge as aforesaid, the amount of the charge in each case, and
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(vi) in the case of a disposal as aforesaid for money or money's worth, the amount or value of the consideration in each case.
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