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
Horizontal layout
1. Interest payable(2 )
2.. Fees and commissions payable(4)
3. Dealing losses(5)
4. Administrative expenses
a
Staff costs
i
Wages and salaries
ii
Social security costs
iii
Other pension costs
b
Other administrative expenses
5. Depreciation and amortisation(6)
6. Other oopserating charges
7. Provisions
a
Provisions for bad and doubtful debts(7)
b
Provisions for contingent liabilities and commitments(8)
8. Amounts written off fixed asset investments(11)
9. Profit on ordinary activities before tax
10. Tax on [profit] [loss] on ordinary activities
11.Profit on ordinary activities after tax
12. Extraordinary charges
13. Tax on extraordinary [profit] [loss]
14. xtraordinary loss after tax
15. Other taxes not shown under the preceding items
16. Profit 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)