§ General Provisions as to Balance Sheet and Profit and Loss Account.
§ A. Balance Sheet.
§ 8.—(1) The matters referred to in the following sub-paragraphs shall be stated by way of note, or in a statement or report annexed, if not otherwise shown.
§ (8) The aggregate market value of the company's quoted investments, other than trade investments, where it differs from the amount of the investments as stated.
§ 10.—(1) The matters referred to in the following sub-paragraphs shall be stated by way of note, if not otherwise shown.
§ (2) If depreciation of fixed assets is provided for otherwise than by means of a depreciation charge, the method by which it is provided for or if depreciation of fixed assets is not provided for the fact that it is not provided for.