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Paragraph 30 Reserves and provisions

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The information to be shown if paragraph 29 applies is–

(a)

the amount of the reserves or provisions as at the beginning of the period of account and at the balance sheet date;

(b)

any amounts transferred to and from reserves or provisions during that period;

(c)

what the reserve or provision is intended for.