SCHEDULES

C1C2SCHEDULE 4 Form and Content of Company Accounts

Annotations:
Modifications etc. (not altering text)

Part VII Interpretation of Schedule

Provisions

88

1

References to provisions for depreciation or diminution in value of assets are to any amount written off by way of providing for depreciation or diminution in value of assets.

2

Any reference in the profit and loss account formats set out in Part I of this Schedule to the depreciation of, or amounts written off, assets of any description is to any provision for depreciation or diminution in value of assets of that description.