5Every 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(a)any amount set aside or proposed to be set aside to, or withdrawn or proposed to be withdrawn from, reserves; F1.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
F1Word 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)
F2Sch. 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)