- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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61.—(1) A company shall disclose separately for each of Assets items 3(b) and 4 and Liabilities items 1(b), 2(b) and 3(b) the aggregate amount of the loans and advances and liabilities included in those items broken down into the following categories:
(a)those repayable in not more than three months
(b)those repayable in more than three months but not more than one year
(c)those repayable in more than one year but not more than five years
(d)those repayable in more than five years
from the balance sheet date.
(2) A company shall also disclose the aggregate amounts of all loans and advances falling within Assets item 4 (Loans and advances to customers) which are:
(a)repayable on demand; or
(b)are for an indeterminate period, being repayable upon short notice.
(3) For the purposes of sub-paragraph (1), where a loan or advance or liability is repayable by instalments, each such instalment is to be treated as a separate loan or advance or liability.
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