| (2) There shall be shown in the balance sheet or in any statement annexed thereto
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| (a) capitalized expenses not represented by tangible assets under separate headings, so far as they are not written off ; | | |
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| (b) the market value of investments; | | |
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| (c) the method adopted to value fixed assets if there had been any valuation of such assets during the financial year; | | |
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| (d) the aggregate amounts of advances after the provisions for bad and doubtful debts ; | | |
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| (e) any increase or decrease in the provision for depreciation, renewals or diminution in the value of fixed assets; | | |
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| (f) the sources and applications of funds; | | |
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| (g) reserves, provisions and liabilities distinguishable from each other; | | |
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| (h) except in the case of the first balance sheet after the coming into force of this Part of this Act the corresponding amounts at the end of the immediately preceding financial year for all items shown in the balance sheet. | | |
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Sri Lanka Consolidated Acts