Sections 62, 149, 152, 158, 395.
Preliminary
1. Paragraphs 2 to 11 apply to the balance sheet and 12 to 14 to the profit and loss account and are subject to the exceptions and modifications provided for by Parts II and III of this Schedule; and this Schedule has effect in addition to sections 191 and 192.
Balance Sheet
2. The authorised share capital, issued share capital, liabilities and assets shall be summarised, with such particulars as are necessary to disclose the general nature of the assets and liabilities, and there shall be specified -
(a) any part of the issued capital that consists of redeemable preference shares, the amount of the premium (if any) payable on redemption, the earliest and latest dates on which the company has power to redeem those shares and whether redemption is at the option of the company or obligatory;
(b) any part of the issued capital that consists of preference shares which are redeemable in accordance with a resolution passed under section 65, t