SCHEDULES
F1F1F2SCHEDULE 9A
PART I Individual Accounts
Chapter iii Notes to the Accounts
Information supplementing the balance sheet
66Reserves and provisions
1
Where any amount is transferred—
a
to or from any reserves;
b
to any F3provisions for other risks ; or
c
from any F3provisions for other risks otherwise than for the purpose for which the provision was established;
and the reserves or provisions are or would but for paragraph 2(3) above be shown as separate items in the company’s balance sheet, the information mentioned in the following sub-paragraph shall be given in respect of the aggregate of reserves or provisions included in the same item.
2
That information is—
a
the amount of the reserves or provisions as at the date of the beginning of the financial year and as at the balance sheet date respectively;
b
any amounts transferred to or from the reserves or provisions during that year; and
c
the source and application respectively of any amounts so transferred.
3
Particulars shall be given of each provision included in Liabilities item E.3 (other provisions) in the company’s balance sheet in any case where the amount of that provision is material.
Sch. 9A repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)