Companies (1986 Order) (Bank Accounts) Regulations (Northern Ireland) 1992 No. 258

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

Profit and Loss Account Formats

FORMAT 2

Horizontal layout

2.  Dividend income

(a) Income from equity shares [and other variable-yield securities]

(b) Income from participating interests

(c) Income from shares in group undertakings