SCHEDULES
SCHEDULE 8FORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES
PART IIINOTES TO THE ACCOUNTS
General
51.
(1)
Where sums originally denominated in foreign currencies have been brought into account under any items shown in the balance sheet or profit and loss account, the basis on which those sums have been translated into sterling shall be stated.
(2)
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dormant companies acting as agents
51A.
Where the directors of a company take advantage of the exemption conferred by Article 257AA, and the company has during the financial year in question acted as an agent for any person, the fact that it has so acted must be stated.