Do Dividends Paid Appear in Abridged Accounts (Small Company)

[mistermagoo]

Hi Guys,

If I own a small company that meets the criteria for audit exception and the only publicly viewable files filed with the CRO are abridged accounts what's the situation with dividends?

If my company pays out a dividend to me or someone else does it have to appear in the abridged accounts?

It does not look like it does, but just wanted to get clarification

Thanks!

 

[mistermagoo]

Any advice on this would be much appreciated!

 

[viztopia]

No they dont have to. They used to be disclosed on the face of the p&l but this changed and they are no longer disclosed here but in a note. From memory there should be something on the cro website telling what should be included.