ORSM1 Account of Receipts and Payments - notes

Please note the following when producing form ORSM1:

1. The receipts and payments are shown at the end of the form (by design).  The table on page 1 has been manually updated with a note to reflect this.
2. The rate of any dividend or distribution is shown in a note preceding the relevant table.
3. If there are no dividends or distributions paid during the period in question, this should be indicated by a note in the creditor (or shareholder) column in the relevant table.
4. The amount paid to creditors will include any statutory interest where that is paid in addition to a dividend.  Where statutory interest is paid separately, that payment will be treated as a separate dividend.
5. A total value of any prior dividends or distributions is included in the relevant table.  Where there have been no such payments, this is also indicated.
6. Where there have been multiple dividends or distributions in the reporting period, the total value of any prior dividends or distributions is not updated across the various dividends or distributions shown in the form.