http://www.legislation.gov.uk/nisr/1992/258/schedule/1/part/3/crossheading/2/paragraph/3n5/madeCompanies (1986 Order) (Bank Accounts) Regulations (Northern Ireland) 1992Company acquisitionsGovernment Printer for Northern Ireland2016-08-24COMPANIESSCHEDULE 1Form and Content of Accounts of Banking Companies and GroupsProfit and Loss Account FormatsFORMAT 2Horizontal layout3Dealing losses (5)