Schedule 23: Additional information which must be furnished

Schedule 23 captures additional information about loans and advances not in the ordinary course of business or at rates of interest below normal commercial rates.

• Nature of loans;
• Rates of interest, if any, chargeable;
• Repayment terms;
• Amount of interest:
  • Incurred by the business by reason of making the loan(s);
  • Accrued to the company on the loan(s).