SCHEDULES

SCHEDULE 4E+W+S Form and Content of Company Accounts

Part IIIE+W+S Notes to the Accounts

53(1)Subject to the following provisions of this paragraph, each of the amounts mentioned below shall be stated.

(2)The amount of the interest on or any similar charges in respect of—

(a)bank loans and overdrafts, F1. . .

F1(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(ii). . .; and

(b)loans of any other kind made to the company.

This sub-paragraph does not apply to interest or charges on loans to the company from [F2group undertakings], but, with that exception, it applies to interest or charges on all loans, whether made on the security of debentures or not.

F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

Textual Amendments

F2Words substituted by Companies Act 1989 (c. 40, SIF 27), ss. 4(2), 213(2), Sch. 1 para. 2(1) (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9, Sch. 2)

F4Sch. 4 Pt. III para. 53(7) repealed (subject to the transitional and saving provisions mentioned in S.I. 1990/355, art. 5) by Companies Act 1989 (c. 40, SIF 27), ss. 212, 213, Sch. 24