Except where the listed issuer is a banking company, a statement as at the end of the financial year showing as regards, firstly, bank loans and overdrafts and, secondly, other borrowings of the group, the aggregate amounts repayable:—
(1) on demand or within a period not exceeding 1 year;
(2) within a period of more than 1 year but not exceeding 2 years:
(3) within a period of more than 2 years but not exceeding 5 years; and
(4) within a period of more than 5 years.