The nominal value of a liability outstanding at the end of the year is the face value.
In respect of those undertakings, the report shall also give an indication of ... the number and nominal value or, in the absence of a nominal value, the accounting par value of all of the parent undertaking's shares held by that undertaking itself ...
... debt means total gross debt at nominal value outstanding at the end of the year and consolidated between and within the sectors of general government as defined in the first indent.