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This table highlights the differences between Schedule 4 and 8 of the Companies Act.

Where a space is left blank, Schedule 4 headings are not required in Schedule 8.

Where the prescribed description is different, both headings have been included in the table. Headings that are exactly the same in both Schedules for all subheadings have been omitted from the table.

CA Schedule 4	CA Schedule 8	Abbreviated 8A
Format 1	Format 1
Before 1 Jan 2005
B. Fixed assets	B. Fixed assets	B. Fixed assets
I. Intangible assets	I. Intangible assets	I. Intangible assets
1. Development costs
2. Concessions, patents, licences, trade marks and similar rights and assets	2. Other intangible assets	II. Tangible assets
4. Payments on account
II. Tangible assets	II. Tangible assets
3. Fixtures, fittings, tools and equipment
4. Payments on account and assets in course of construction
III. Investments	III. Investments	III. Investments
1. Shares in group undertakings	1. Shares in group undertakings and participating interests
2. Loans to group undertakings	2. Loans to group undertakings and undertaking in which the company has a participating interest
3. Participating interests
4. Loans to undertakings in which the company has a participating interest
5. Other investments other than loans	3. Other investments other than loans
6. Other loans	4. Other investments
7. Own shares
C. Current assets	C. Current assets	C. Current assets
I. Stocks	I. Stocks	I. Stocks
1. Raw materials and consumables	1. Stocks
2. Work in progress
3. Finished goods and goods for resale
4. Payments on account	2. Payments on account
II. Debtors	II. Debtors	II. Debtors
1. Trade debtors	1. Trade debtors
2. Amounts owed by group undertakings
3. Amounts owed by undertakings in which the company has a participating interest.	2. Amounts owed by group undertakings and undertakings in which the company has a participating interest
4. Other debtors	3. Other debtors
5. Called up share capital not paid
6. Prepayments and accrued income		D. Prepayments and accrued income
III. Investments
2. Own shares
E. Creditors: amounts falling due within one year	E. Creditors: amounts falling due within one year	E. Creditors: amounts falling due within one year
1. Debenture loans
3. Payments received on account
5. Bills of exchange payable
6. Amounts owed to group undertakings	3. Amounts owed to group undertakings and undertakings in which the company has a participating interest
7. Amounts owed to undertakings in which the company has a participating interest.
8. Other creditors including taxation and social security	4. Other creditors
9. Accruals and deferred income
H. Creditors: amounts falling due after more than one year	H. Creditors: amounts falling due after more than one year	H. Creditors: amounts falling due after more than one year
1. Debenture loans
3. Payments received on account
5. Bills of exchange payable
6. Amounts owed to group undertakings	3. Amounts owed to group undertakings and undertakings in which the company has a participating interest
7. Amounts owed to undertakings in which the company has a participating interest
8. Other creditors including taxation and social security	4. Other creditors
I. Provisions for liabilities and charges	I. Provisions for liabilities and charges	I. Provisions for liabilities and charges
1. Pensions and similar obligations
2. Taxation, including deferred taxation
3. Other provisions
IV. Other reserves	IV. Other reserves	IV. Other reserves
1. Capital redemption reserve
2. Reserve for own shares
3. Reserves provided for by the articles of association

Format 1	Format 1	Abbreviated 8A
After 1 January 2005
B. Fixed assets	B. Fixed assets	B. Fixed assets
I. Intangible assets	I. Intangible assets	I. Intangible assets
1. Development costs
2. Concessions, patents, licences, trade marks and similar rights and assets
3. Goodwill	1. Goodwill
4. Payments on account	2. Other intangible assets
II. Tangible assets	II. Tangible assets	II. Tangible assets
1. Land and buildings	1. Land and buildings
2. Plant and machinery	2. Plant and machinery etc
3. Fixtures, fittings, tools and equipment
4. Payments on account and assets in course of construction
III. Investments	III. Investments	III. Investments
1. Shares in group undertakings	1. Shares in group undertakings and participating interests
2. Loans to group undertakings	2. Loans to group undertakings and undertaking in which the company has a participating interest
3. Participating interests
4. Loans to undertakings in which the company has a participating interest
5. Other investments other than loans	3. Other investments other than loans
6. Other loans	4. Other investments
7. Own shares
I. Stocks	I. Stocks
C. Current assets	C. Current assets	C. Current assets
1. Raw materials and consumables	1. Stocks	I. Stocks
2. Work in progress
3. Finished goods and goods for resale
4. Payments on account	2. Payments on account
II. Debtors	II. Debtors	II. Debtors (1)
1. Trade debtors	1. Trade debtors
2. Amounts owed by group undertakings
3. Amounts owed by undertakings in which the company has a participating interest.	2. Amounts owed by group undertakings and undertakings in which the company has a participating interest
5. Called up share capital not paid
6. Prepayments and accrued income
III. Investments	III. Investments	III. Investments
1. Shares in group undertakings	1. Shares in group undertakings
2. Own shares
3. Other investments	2. Other investments
E. Creditors: amounts falling due within one year	E. Creditors: amounts falling due within one year	E. Creditors: amounts falling due within one year
1. Debenture loans
2. Bank loans and overdrafts	1. Bank loans and overdrafts
3. Payments received on account