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Merger Relief on share for share - disclosure

What disclosure is needed for a share for share exchange?

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H has acquired 2 subs via share for share exchanges.  
Accounting entries in H seem to allow two options (CA2006 s615) - value at nominal value of shares issued or value at FV and create a merger reserve.
I'm leaning towards nominal value currently.  
How much disclosure needs to go into the accounts about which route has been taken?  Presumably if we go down the nominal value route, market/fair value should be disclosed as material?  
Not sure yet whether group accounts will be required as this is PBSE for the set I am working on, all cos currently small but on the cusp of medium sized so may need full FRS 102 disclosures. 
 

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