Cap. 168 чл. 6profit and loss involved is not reserves or of renewals or with the year, the derived; and revenue reserves at the end of the financial year renewals aggregate of the for the purposes aforesaid is separate amounts thereof.

(1) There shall also be shown (unless it is shown in the account or a statement or report annexed thereto, or the amount material) -

(a) where the amount of the capital reserves, of the revenue the provisions (other than provisions for depreciation, diminution in value of assets) shows an increase as compared amount at the end of the immediately preceding financial source from which the amount of the increase has been

(b) where -

(i) the amount of the capital reserves or of the shows a decrease as compared with the amount immediately preceding financial year; or

(ii) the amount at the end of the immediately preceding of the provisions (other than provisions for depreciation, or diminution in value of assets) exceeded the sum since applied and amounts still retained thereof, the application of the amounts derived from the difference.

(2) Where the heading showing any of the reserves or provisions divided into sub-headings this paragraph shall apply to each of the shown in the sub-headings instead of applying to the aggregate amount