SCHEDULES

F1X1 SCHEDULE 8FORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES

Annotations:
Editorial Information
X1

Sch. 8: the earliest available versions of Sch. 8 and its contents are those having effect on 16.11.1992

Amendments (Textual)
F1

Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1

F2PART III NOTES TO THE ACCOUNTS

Annotations:
Amendments (Textual)
F2

Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1

Preliminary

35AReserves and dividends

There must be stated–

a

any amount set aside or proposed to be set aside to, or withdrawn or proposed to be withdrawn from, reserves,

b

the aggregate amount of dividends paid in the financial year (other than those for which a liability existed at the immediately preceding balance sheet date),

c

the aggregate amount of dividends that the company is liable to pay at the balance sheet date, and

d

the aggregate amount of dividends that are proposed before the date of approval of the accounts, and not otherwise disclosed under paragraph (b) or (c).