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Companies Act 1985
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- UK Public General Acts
- 1985 c. 6
- SCHEDULE 8A
- Notes on the balance...
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Changes over time for: Cross Heading: Notes on the balance sheet formats
Version Superseded: 06/04/2008
Alternative versions:
- 01/03/1997- Amendment
- 06/04/1997
Point in time - 06/04/2008- Amendment
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Point in time view as at 06/04/1997.
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There are currently no known outstanding effects for the Companies Act 1985, Cross Heading: Notes on the balance sheet formats.
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Notes on the balance sheet formatsE+W+S
(1)Debtors
(Formats 1 and 2, item C.II.)
The aggregate amount of debtors falling due after more than one year shall be shown separately, unless it is disclosed in the notes to the accounts.
(2)Creditors
(Format 2, Liabilities item C.)
The aggregate amount of creditors falling due within one year and of creditors falling due after more than one year shall be shown separately, unless it is disclosed in the notes to the accounts.
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