Companies (1986 Order) (Miscellaneous Accounting Amendments) Regulations (Northern Ireland) 1997

2.  In paragraph 8 (aggregate amount of dividends to be shown separately in profit and loss accounts etc.)—

(a) omit “and” at the end of sub-paragraph (a), and

(b) after sub-paragraph (b) insert—

“(c) if it is not shown in the notes to the accounts, the aggregate amount of any dividends proposed.”.