This section applies to a company limited by shares and to a company limited by guarantee and having a share capital.
The company must, within one month of making an allotment of shares, deliver to the registrar for registration a return of the allotment.
The return must—
contain the prescribed information, and
be accompanied by a statement of capital.
The statement of capital must state with respect to the company's share capital at the date to which the return is made up—
the total number of shares of the company,
the aggregate nominal value of those shares,
the aggregate amount (if any) unpaid on those shares (whether on account of their nominal value or by way of premium), and
for each class of shares—
prescribed particulars of the rights attached to the shares,
the total number of shares of that class, and
the aggregate nominal value of shares of that class, ...
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