Version Superseded: 06/04/2008
Point in time view as at 19/06/2001. This version of this provision has been superseded.
There are currently no known outstanding effects for the Companies Act 1985, Paragraph 5.
5Any difference between:
(a)the amount included in the consolidated accounts for the previous financial year with respect to any undertaking included in the consolidation or the group’s interest in any associated undertaking, together with the amount of any transactions undertaken to cover any such interest; and
(b)the opening amount for the financial year in respect of those undertakings and in respect of any such transactions
arising as a result of the application of paragraph 45 of Part I of this Schedule may be credited to (where (a) is less than (b)), or deducted from (where (a) is greater than (b)), (as the case may be) consolidated reserves.
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