Balance sheet. In the assets part of the balance sheet there will be no difference. In the
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Balance sheet. In the assets part of the balance sheet there will be no difference. In the finance part the balance sheet must show:
(a) the authorised share capital and the issued share capital separately, unless all of the authorised share capital has been issued, when the two can be combined.
{b) the reserves of the company under their various headings.
LO.1
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