SCHEDULE 2BANKING COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS
PART 3NOTES TO THE ACCOUNTS
General
Reserves and dividends56
There must be stated—
a
any amount set aside or proposed to be set aside to, or withdrawn or proposed to be withdrawn from, reserves,
b
the aggregate amount of dividends paid in the financial year (other than those for which a liability existed at the immediately preceding balance sheet date),
c
the aggregate amount of dividends that the company is liable to pay at the balance sheet date, and
d
the aggregate amount of dividends that are proposed before the date of approval of the accounts, and not otherwise disclosed under sub-paragraph (b) or (c).