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
Vertical layout
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. Interest payable(2)
3. Dividend income
a
Income from equity shares [and other variable-yield securities]
b
Income from participating interests
c
Income from shares in group undertakings
4. Fees and commissions receivable(3)
5. Fees and commissions payable(4)
6. Dealing [profits][losses](5)
7. Other operating income
8.Administrative expenses
a
Staff costs
i
Wages and salaries
ii
Social security costs
iii
Other pension costs
b
Other administrative expenses
9. Depreciation and amortisation(6)
10. Other operating charges
11. Provisions
a
Provisions for bad and doubtful debts(7)
b
Provisions for contingent liabilities and commitments(8)
12. Adjustments to provisions
a
Adjustments to provisions for bad and doubtful debts(9)
b
Adjustments to provisions for contingent liabilities and commitments(10)
13. Amounts written off fixed asset investments(11)
14. Adjustments to amounts written off fixed asset investments(12)
15.[Profit] [loss] on ordinary activities before tax
16. Tax on [profit] [loss] on ordinary activities
17 [Profit] [loss] on ordinary activities after tax
18 Extraordinary income
19. Extraordinary charges
20. Extraordinary [profit] [loss]
21.Tax on extraordinary [profit] [loss]
22. Extraordinary [profit] [loss] after tax
23 Other taxes not shown under the preceding items
24. [Profit] [loss] for the financial yearSchedule 1Part I
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)