Regulation 3(1)

Preliminary

42.

(1) Any information required in the case of a company by the following provisions of this Part of this Schedule must be given by way of a note to the accounts.

(2) These notes must 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.".

Reserves and dividends

43.

[deleted]

Disclosure of accounting policies

44. The accounting policies adopted by the company in determining the amounts to be included in respect of items shown in the balance sheet and in determining the profit or loss of the company must be stated (including such policies with respect to the depreciation and diminution in value of assets).

Information supplementing the balance sheet (paras. 45-63)

45. Paragraphs 48 to 57 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 state of affairs in the light of the information so given.

Share capital

46.[deleted]

47. [deleted]

Fixed assets