Companies Act 1985 (c. 6)

SCHEDULES

SCHEDULE 9A U.K. Form and Content of Accounts of Insurance Companies and Groups

Modifications etc. (not altering text)

C1 Sch. 9A applied in part (with modifications) (31.12.2004) by The Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2004 (S.I. 2004/3219), reg. 3(4)(d), Sch.

Sch. 9A applied in part (31.12.2004) by The Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2004 (S.I. 2004/3219), reg. 8(4)(5)

PART I U.K. Individual Accounts

Chapter I U.K. General Rules and Formats

Section A U.K. General Rules

5 Every profit and loss account of a company shall show separately as additional items —

(a) any amount set aside or proposed to be set aside to, or withdrawn or proposed to be withdrawn from, reserves; F1 . . .

(b) the aggregate amount of any dividends paid and proposed.

[F2 (c) if it is not shown in the notes to the accounts, the aggregate amount of any dividends proposed]

Textual Amendments

F1 Word in Sch. 9A Pt. I para. 5(a) omitted (2.2.1996) by virtue of S.I. 1996/189, reg. 14(7), Sch. 5 paras. 1, 2(a) (with reg. 16)

F2 Sch. 9A Pt. I para. 5(c) inserted (2.2.1996) by S.I. 1996/189, reg. 14(7), Sch. 5 paras. 1, 2(b) (with reg. 16)