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

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

SECTION B Valuation Rules

Historical Cost Accounting Rules Preliminary

23.  Subject to paragraphs 39 to 44, the amounts to be included in respect of all items shown in a company’s accounts shall be determined in accordance with the rules set out in paragraphs 24 to 38.