http://www.legislation.gov.uk/id/nisr/1992/258/schedule/1

SCHEDULE 1Form and Content of Accounts of Banking Companies and Groups

SECTION BValuation Rules

Fixed assets

Intangible and tangible fixed assets29

Assets included in Assets items 9 (Intangible fixed assets) and 10 (Tangible fixed assets) in the balance sheet format shall be valued as fixed assets.