Preliminary
(1) Any information required in the case of any company by the following provisions of this Part shall (if not given in the company's financial statements) be given by way of a note to those financial statements.
(2) These notes shall be presented in the order in which, where relevant, the items to which they relate are presented in the balance sheet and in the profit and loss account.
Information supplementing the balance sheet
32. Paragraphs 33 to 35 require information which either supplements the information given with respect to any particular items shown in the balance sheet or is otherwise relevant to assessing the company's financial position in the light of the information so given.
Appropriation of profit and loss account
33. The profit and loss account, balance sheet or notes to the financial statements of a company for a financial year shall show -
(a) the aggregate amount of dividends paid in the financial year (other than dividends for which a liability ex
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