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Balance sheet:
S.148(2) utilize the directors to prepare and lay before the company in simple meeting a balance sheet as at the date to such that the profit and loss account, or the income and expenditure account, is made up.
By s.155(1) the balance sheet shall be signed on behalf of the board by two of the directors of the company, or whether there is only one director, through that director.
By s.155(4) if any balance sheet is not signed as required but a copy is issued, circulated or published, the company and every officer who is in default shall be liable to a fine not exceeding one thousand shillings.
DIVIDENDS: As a commercial term, the word "dividends" has a variable meaning which depends on the context in which it is used. For purposes of company law, it denotes the paym
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Prospectus Issue: Under a prospectus issue the company sells the shares directly to the public rather than selling them through intermediaries.
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