SCHEDULES
C1F1SCHEDULE 9F2Special Provisions for Banking Companies and Groups
Sch. 9: heading substituted (2.12.1991) by virtue of S.I. 1991/2705, regs. 5(3), 9
Sch. 9 (except para. 2(a)-(d), para. 3(c)-(e) and para. 10(1)(c)) applied with modifications by S.I. 1985/680, regs. 4-6, Sch.
F3C2C3PART I INDIVIDUAL ACCOUNTS
Sch. 9 Pt. I paras. 1-87 inserted (2.12.1991) by S.I. 1991/2705, regs. 5(4), 9, Sch. 1
Sch. 9 Pt. I modified (coming into force in accordance with s. 3 of the amending Act) by 1999 c. iv, ss. 3, 7(6)
CHAPTER 1 GENERAL RULES AND FORMATS
SECTION BTHE REQUIRED FORMATS FOR ACCOUNTS
1
Interest receivable(1)
1
Interest receivable and similar income arising from debt securities [and other fixed income securities]
2
Other interest receivable and similar income
2 . Divident income
a
Income from equity shares [and other variable-yield securities]
b
Income from participating interests
c
Income from shares in group undertakings
3. Fees and commissions receivable(3)
4. Dealing profits(5)
5. Adjustments to provisions
a
Adjustments to provisions for bad and doubtful debts(9)
b
Adjustments to provisions for contingent liabilities and commitments(10)
6. Adjustments to amounts written off fixed asset investments(12)
7. Other operating income
8. Loss on ordinary activities before tax
9. Loss on ordinary activities after tax
10. Extraordinary income
11. Extraordinary profit after tax
12. Loss for the financial year
Sch. 9 Pts. I-V (paras. 2-36) renumbered as Part I by Companies Act 1989 (c. 40, SIF 27), ss. 18(3)(4), 213(2), Sch. 7 (subject to the transitional and saving provisions mentioned in S.I. 1990/355, arts. 6-9)