http://www.legislation.gov.uk/id/nisi/1986/1032/schedule/9/part/I/crossheading/notes-on-the-profit-and-loss-account-formats

SCHEDULES

F2SCHEDULE 9Form and Content of Accounts of Banking Companies and Groups

Annotations:

Amendments (Textual)

1990 NI 5

PART IINDIVIDUAL ACCOUNTS

Notes on the profit and loss account formats

Adjustments to amounts written off fixed asset investments shall include amounts written back following earlier write offs and provisions in respect of assets which are transferable securities held as financial fixed assets, participating interests and group undertakings and which are included in Assets items 5 to 8 in the balance sheet format.