SCHEDULES
SCHEDULE 8FORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES
PART IIINOTES TO THE ACCOUNTS
Information supplementing the profit and loss account
Miscellaneous matters50
1
Where any amount relating to any preceding financial year is included in any item in the profit and loss account, the effect shall be stated.
2
Particulars shall be given of any extraordinary income or charges arising in the financial year.
3
The effect shall be stated of any transactions that are exceptional by virtue of size or incidence though they fall within the ordinary activities of the company.