Books > Old Books > Poetry Northwest (1959)


Page 333

APPENDIX 4
COMPANIES ACT, 1948-8TH SCHEDULE

(b) the expression " reserve " shall not, subject as aforesaid, include any amount written off or retained by way of providing for depreciation, renewals or diminution in value of assets oi retained by way of providing for any known liability;
(c) the expression " capital reserve " shall not include any amount regarded as free for distribution through the profit and loss account and the expression " revenue reserve " shall mean any reserve other than a capital reserve ;
and in this paragraph the expression " liability " shall include all liabilities in respect of expenditure contracted for and all disputed or contingent liabilities.
(2) Where
(a) any amount written off or retained by way of providing for depreciation, renewals or diminution in value of assets, not being an amount written off in relation to fixed assets before the commencement of this Act; or
(b) any amount retained by way of providing for any known liability;
is in excess of that which in the opinion of the directors is reasonably necessary for the purpose, the excess shall be treated for the purposes of this Schedule as a reserve and not as a provision.
28. For the purposes aforesaid, the expression " quoted investment " means an investment as respects which there has been granted a quotation or permission to deal on a recognised stock exchange, or on any stock exchange of repute outside Great Britain, and the expression " unquoted investment " shall be construed accordingly.

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where is HTML where is HEAD where is TITLE (b) what is expression " reserve " shall not, subject as aforesaid, include any amount written off or retained by way of providing for depreciation, renewals or diminution in value of assets oi retained by way of providing for any known liability; (c) what is expression " capital reserve " shall not include any amount regarded as free for distribution through what is profit and loss account and what is expression " revenue reserve " shall mean any reserve other than a capital reserve ; and in this paragraph what is expression " liability " shall include all liabilities in respect of expenditure contracted for and all disputed or contingent liabilities. (2) Where (a) any amount written off or retained by way of providing for depreciation, renewals or diminution in value of assets, not being an amount written off in relation to fixed assets before what is commencement of this Act; or (b) any amount retained by way of providing for any known liability; is in excess of that which in what is opinion of what is directors is reasonably necessary for what is purpose, what is excess shall be treated for what is purposes of this Schedule as a reserve and not as a provision. 28. For what is purposes aforesaid, what is expression " quoted investment " means an investment as respects which there has been granted a quotation or permission to deal on a recognised stock exchange, or on any stock exchange of repute outside Great Britain, and what is expression " unquoted investment " shall be construed accordingly. where is meta name="keywords" content="old books, Free book , free book offer , free audio books , free coloring book pages , free book reports , free audio book , audio books free download , book free , free guest book , books free , free book summaries , download free audio books , free childrens books." where is where are they now rel="stylesheet" type="text/css" href="../../style.css" where is meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1" where is BODY bgColor=#ffffff text="#000000" where are they now ="#000000" v where are they now ="#FF0000" where is div align="center" where is strong where is strong where is a href="http://www.aaoldbooks.com" Books > where is a href="../default.asp" title="Book" Old Books > where is strong where is a href="default.asp" Poetry Northwest (1959) where is table width="700" border="1" align="center" cellpadding="15" cellspacing="0" where is center where is tr where is td width="160" align="center" valign="top" where is div align="center" where is td align="center" valign="top" where is div align="left" where is div align="center" where is p align="left" Page 333 where is strong APPENDIX 4 COMPANIES ACT, 1948-8TH SCHEDULE where is p align="justify" (b) what is expression " reserve " shall not, subject as aforesaid, include any amount written off or retained by way of providing for depreciation, renewals or diminution in value of assets oi retained by way of providing for any known liability; (c) what is expression " capital reserve " shall not include any amount regarded as free for distribution through what is profit and loss account and what is expression " revenue reserve " shall mean any reserve other than a capital reserve ; and in this paragraph what is expression " liability " shall include all liabilities in respect of expenditure contracted for and all disputed or contingent liabilities. (2) Where (a) any amount written off or retained by way of providing for depreciation, renewals or diminution in value of assets, not being an amount written off in relation to fixed assets before what is commencement of this Act; or (b) any amount retained by way of providing for any known liability; is in excess of that which in what is opinion of what is directors is reasonably necessary for what is purpose, what is excess shall be treated for the purposes of this Schedule as a reserve and not as a provision. 28. For what is purposes aforesaid, what is expression " quoted investment " means an investment as respects which there has been granted a quotation or permission to deal on a recognised stock exchange, or on any stock exchange of repute outside Great Britain, and what is expression " unquoted investment " shall be construed accordingly. where is Server.Execute("_SiteMap.asp") %

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