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Companies Act 1985
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Changes over time for: Paragraph 7
No versions valid at: 02/10/1991
Alternative versions:
- 02/12/1991- Amendment
- 02/10/1991
Point in time - 19/12/1993- Amendment
- Stop date 06/04/2008- Amendment
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Valid from 02/12/1991
F17The aggregate amounts respectively of reserves and provisions (other than provisions for depreciation, renewals or diminution in value of assets) shall be stated under separate headings;
Provided that—
(a)this paragraph shall not require a separate statement of either of the said amounts which is not material; and
(b)the Secretary of State may direct that a separate statement shall not be required of the amount of provisions where he is satisfied that that is not required in the public interest and would prejudice the company, but subject to the condition that any heading stating an amount arrived at after taking into account a provision (other than as aforesaid) shall be so framed or marked as to indicate that fact.
Textual Amendments
F1Sch. 9: by virtue of S.I. 1991/2705, regs. 5(1), 9, Pts. I and II of Sch. 9 have formed (2.12.1991) a new Schedule numbered Schedule 9A.
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