{
  "url": "https://openlegislation.uk/companies-act-1989/schedule-6/paragraph-3",
  "json_url": "https://openlegislation.uk/companies-act-1989/schedule-6/paragraph-3.json",
  "legislation": "ukpga/1989/40",
  "legislation_title": "Companies Act 1989",
  "legislation_url": "https://openlegislation.uk/companies-act-1989",
  "path": "schedule/6/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Of the information required by Part III of Schedule 4 (information to be given in notes to accounts if not given in the accounts themselves) only the information required by the following provisions need be given—\nparagraph 36 (accounting policies),\nparagraph 38 (share capital),\nparagraph 39 (particulars of allotments),\nparagraph 42 (fixed assets), so far as it relates to those items to which a letter or Roman number is assigned in the balance sheet format adopted,\nparagraph 48(1) and (4) (particulars of debts),\nparagraph 58(1) (basis of conversion of foreign currency amounts into sterling),\nparagraph 58(2) (corresponding amounts for previous financial year), so far as it relates to amounts stated in a note to the company’s accounts by virtue of a requirement of Schedule 4 or under any other provision of this Act.\n(2) Of the information required by Schedule 5 to be given in notes to the accounts, the information required by the following provisions need not be given—\nparagraph 4 (financial years of subsidiary undertakings),\nparagraph 5 (additional information about subsidiary undertakings),\nparagraph 6 (shares and debentures of company held by subsidiary undertakings),\nparagraph 10 (arrangements attracting merger relief).\n(3) Of the information required by Schedule 6 to be given in notes to the accounts, the information required by Part I (directors’ and chairman’s emoluments, pensions and compensation for loss of office) need not be given.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/40/schedule/6/paragraph/3",
    "retrieved_at": "2026-10-29T09:45:50.516840+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."
}