The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

Fixed cumulative dividends
This section has no associated Explanatory Memorandum

75.  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.