How to disclose shares treated as debt

If you have shares classified as debt under FRS102 Section 22, use the D30* mapping numbers (Shares treated as debt <1yr) or E30* mapping numbers (Shares treated as debt >1yr).

1. For Any class of share that is not being treated as debt, use the G01* mapping numbers.

2. You will also need to update the share structure in The Wizard to indicate that there are shares treated as debt.

This is indicated by a tick box next to the relevant share class entered into the Share Structure tab of the General Info section.

3. The shares will then be split between Shares classified as equity and Shares classified as debt on the Share Capital note.