(1) Section 14 of the Companies (Amendment) Act, 1986, is hereby amended -
(a) in paragraph (vi) by the substitution of "acquisition or disposal" for "disposal"; and
(b) by the insertion of the following paragraph after paragraph (vi):
"(vii) the reasons for the acquisition, lien or charge, as the case may be.".
(2) Part I of the Schedule to the Companies (Amendment) Act, 1986, is hereby amended -
(a) by the deletion in Format 1 of the balance sheet formats of items A.III.7, B. III. 2 and H.IV. 2;
(b) by the deletion in Format 2 of the balance sheet formats -
(i) under "Assets", of items A.III.7 and B.III.2 (Assets), and
(ii) under "Liabilities", of item A.IV.2; and
(c) by the deletion of note (3) in the notes on the balance sheet formats following the aforesaid formats.
(3) Part IV of the Schedule to the Companies (Amendment) Act, 1986, is hereby amended -
(a) by the insertion of the following paragraph after paragraph 32:
"32A. Particulars of any restriction on profits available