companies FSs

Mr Moffat, could you please correct me and add up smth to the following list that will need in exam (and if possible explain and comment each one):
1)Dividends paid on redeemable preference shares are finance (running) costs in SPOCI and treated like current liabilities (like interest paid on loans).
2)Proposed ordinary dividend is not recognised in financial statements, they are disclosed in notes.
3)Equity dividends proposed after reporting date are disclosed by note.
4)In SOCIE the Surplus on revaluation of properties*, Issue of share capital, both preference and ordinary dividends paid during the year appear
5)when a Co. makes right issue of equity shares the Share premium account probably increases and Retained Earnings remains the same
6) In SPOCI the gain on revaluation of NCA is shown*.
7)Loan notes can be classed as Current liab. or non-current liability.
8)the authorised share capital of a Co. is the maximum nominal value of shares the company may issue