Companies Act 1985 (c. 6)

SCHEDULES

[F1 Schedule 4A E+W+S Form and Content of Group Accounts]

Textual Amendments

F1 Sch. 4A inserted (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9) by Companies Act 1989 (c. 40, SIF 27), ss. 5(2), 213(2), Sch. 2

Modifications etc. (not altering text)

C1 Sch. 4A extended (with modifications) (E.W.S.) (19.12.1993) by S.I. 1993/3245, reg. 3(3)(d) (as amended (1.10.2005) by The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) (Amendment) Regulations 2005 (S.I. 2005/1985), reg. 2(2)(a))

[F2 Acquisition and merger accounting] E+W+S

Textual Amendments

F2 Sch. 4A inserted (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9) by Companies Act 1989 (c. 40, SIF 27), ss. 5(2), 213(2), Sch. 2

14 (1) There shall also be stated in a note to the accounts the cumulative amount of goodwill resulting from acquisitions in that and earlier financial years which has been written off [F3 otherwise than in the consolidated profit and loss account for that or any earlier financial year]otherwise than in the consolidated profit and loss account for that or any earlier financial year.

(2) That figure shall be shown net of any goodwill attributable to subsidiary undertakings or businesses disposed of prior to the balance sheet date.

Textual Amendments

F3 Words in Sch. 4A para. 14(1) inserted by S.I. 1996/189, reg. 14(2), Sch. 2 para. 5 (with reg. 16)