{
  "url": "https://openlegislation.uk/companies-act-1985/schedule-8/part-In2/chapter-Section/B/crossheading-balance-sheet-formatsn2/paragraph-An3",
  "json_url": "https://openlegislation.uk/companies-act-1985/schedule-8/part-In2/chapter-Section/B/crossheading-balance-sheet-formatsn2/paragraph-An3.json",
  "legislation": "ukpga/1985/6",
  "legislation_title": "Companies Act 1985",
  "legislation_url": "https://openlegislation.uk/companies-act-1985",
  "path": "schedule/8/part/In2/chapter/Section/B/crossheading/balance-sheet-formatsn2/paragraph/An3",
  "kind": "paragraph",
  "number": "A",
  "heading": "LIABILITIES",
  "text": "Capital and reserves\nI Called up share capital(9)\nII Share premium account\nIII Revaluation reserve\nIV Other reserves\nV Profit and loss account",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/6/schedule/8/part/In2/chapter/Section/B/crossheading/balance-sheet-formatsn2/paragraph/An3",
    "retrieved_at": "2026-10-29T10:00:40.159612+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}