Sch 2 para 74 Subordinated liabilities
(1) The following information must be disclosed in relation to any borrowing included in liabilities item 7 (subordinated liabilities) that exceeds 10 % of the total for that item— (a) its amount, (b) the currency in which it is denominated, (c) the rate of interest and the maturity date (or the fact that it is perpetual), (d) the circumstances in which early repayment may be demanded, (e) the terms of the subordination, and (f) the existence of any provisions whereby it may be converted into capital or some other form of liability and the terms of any such provisions. (2) The general terms of any other borrowings included in liabilities item 7 must also be stated.