SCHEDULE 2BANKING COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS
PART 3NOTES TO THE ACCOUNTS
Information supplementing the balance sheet
Fixed cumulative dividends75
If any fixed cumulative dividends on the company’s shares are in arrear, there must be stated—
a
the amount of the arrears, and
b
the period for which the dividends or, if there is more than one class, each class of them are in arrear.