- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (12/11/2004)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 06/04/2008
Point in time view as at 12/11/2004. This version of this provision has been superseded.
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Companies Act 1985, Paragraph 43 is up to date with all changes known to be in force on or before 23 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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F143(1)Where any amount is transferred—
(a)to or from any reserves; or
(b)to any [F2provisions for liabilities] or
(c)from any [F3provision for liabilities] otherwise than for the purpose for which the provision was established;
and the reserves or provisions are or would but for paragraph 3(4)(b) 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 the item “other provisions” in the company’s balance sheet in any case where the amount of that provision is material.
Textual Amendments
F1Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1
F2Words in Sch. 8 Pt. 3 para. 43(1)(b) substituted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 14(2), Sch. 3 para. 8(a)
F3Words in Sch. 8 Pt. 3 para. 43(1)(c) substituted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 14(2), Sch. 3 para. 8(b)
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