Version Superseded: 06/04/2008
Point in time view as at 06/04/2007. This version of this provision has been superseded.
There are currently no known outstanding effects for the Companies Act 1985, Paragraph 14.
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 [F1otherwise 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
F1Words in Sch. 4A para. 14(1) inserted by S.I. 1996/189, reg. 14(2), Sch. 2 para. 5 (with reg. 16)
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
