(5 ) The amounts to be shown under each paragraph of subsection (1 )— (a ) shall include all relevant sums paid by or receivable from— (i) the company; and (ii) the company’s subsidiaries; and (iii) any other person; except sums to be accounted for to the company or any of its subsidiaries or, by virtue of section one hundred and eighty, to past or present members of the company or any of its subsidiaries or any class of those members; and (b ) shall distinguish, in the case of the amount to be shown under paragraph (c) of subsection (1), between the sums respectively paid by or receivable from the company, the company’s subsidiaries and persons other than the company and its subsidiaries. (6 ) The amounts to be shown under this section for any financial year shall be the sums receivable in respect of that year, whenever paid, or, in the case of sums not receivable in respect of a period, the sums paid during that year so, however, that where— (a ) any sums are n ot shown in the accounts for the relevant financial year on the ground that the person receiving them is liable to account therefor as mentioned in paragraph (a) of subsection (5 ), but the liability is thereafter wholly or partly released or is not enforced within a period of two years; or (b ) any sums paid by way of expenses allowance are included in the recipient’s taxable income after the end of the relevant financial year; those sums shall, to the extent to which the liability is released or not enforced or they are included as aforesaid, as the case may be, be shown in the first accounts in which it is practicable to show them or in a statement a nnexed thereto and shall be distinguished from the amounts to be shown therein apart from this provision. (7 ) Where it is necessary so to do for the purpose of making any distinction required by this section in any amount to be shown thereunder, the directors may apportion any payments between the matters in respect of which they have been paid or are receivable in such manner as they think appropriate. (8 ) If in the case of any accounts the requirements of this section are not complied with, it shall be the duty of the auditors of the company by whom the accounts are examined to include in their report thereon , so far as they are reasonably able to do so, a statement giving the required particulars. (9 ) In this section any reference to a company’s subsidiary— (a ) in relation to a person who is or was, while a director of the company, a director also, by virtue of the company’s nomination, direct or indirect, of any other body corporate, shall, subject to paragraph (b), include that body corporate, whether or not it is or was in fact the company’s subsidiary; and (b ) shall, for the purposes of subsections (2 ) and (3 ), be taken as referring to a subsidiary at the time the services were rendered and, for the purposes of subsection (4), be taken as referring to a subsidiary immediately before the loss of office as director of the company. (10) It shall be the duty of every director of a company and of every person who has at any time during the preceding two years been a director to give notice to the company of such matters relating to himself as may be necessary for the purposes of this section; and if he makes default in complying with such duty he shall be guilty of an offence and liable to a fine not exceeding level six or to imprisonment for a period not exceeding six months or to both such fine and such imprisonment.. [Section as amended by Act No. 22 of 200 1] 185 Particulars in accounts of loans to officers (1 ) Save in the case of private companies, the accounts which, in pursuance of this Act, are to be laid before every company in general meeting shall, subject to this section, contain particulars showing— (a ) the amount of any loans which during the period to which the accounts relate have been made by the company or by any subsidiary company or by any other person under a guarantee from or on a security provided by the company or such subsidiary to any director or other officer of the company, including any such loans which were repaid during the said period; (b ) the amount of any loans made in manner aforesaid to any director or officer at any time before the period aforesaid and outstanding at the expiration thereof. (2 ) With respect to loans subsection (1 ) shall not apply— (a ) in the case of a company or a subsidiary thereof the ordinary business of which includes the lending of money, to a loan made by the company or the subsidiary in the ordinary course of its business; or (b ) to a loan made by the company or the subsidiary to any employee of the company if the loan does not exceed four thousand dollars and is certified by the directors of the company or the subsidiary, as the case may be, to have been made in accordance with any scheme adopted by the company or the subsidiary with respect to loans to its employees.