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Companies Act 1985

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Changes over time for: Cross Heading: Notes on the balance sheet formats

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Version Superseded: 06/04/2008

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Point in time view as at 06/04/1997.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. Help about Changes to Legislation

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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