SCHEDULES
F1F2SCHEDULE 9ASpecial Provisions For Insurance Companies and Groups
Sch. 9: by virtue of S.I. 1991/2705, regs. 5(1), 9, Pts. I and II of Sch. 9 have formed (2.12.1991) a new Schedule numbered Schedule 9A.
F3Part IF4Form and Content of Accounts
Sch. 9: by virtue of S.I. 1991/2705, regs. 5(1), 9, Pts. I and II of Sch. 9 have formed (2.12.1991) a new Schedule numbered Schedule 9A.
Sch. 9 Pt. I: descriptive Part heading before paragraph 2 substituted 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)
F6F5Supplementary provisions
Sch. 9 Pt. I paras. 18A-18C inserted (subject to the saving and transitional provisions mentioned in S.I. 1990/355, arts. 6-9, Sch 2) by Companies Act 1989 (c. 40, SIF 27), ss. 18(3)(4), 213(2), Sch. 7 Pt. I para. 4
Sch. 9: by virtue of S.I. 1991/2705, regs. 5(1), 9, Pts. I and II of Sch. 9 have formed (2.12.1991) a new Schedule numbered Schedule 9A.
F718C
1
In respect of every item shown in the balance sheet or profit and loss account, or stated in a note to the accounts, there shall be shown or stated the corresponding amount for the financial year immediately preceding that to which the accounts relate, subject to sub-paragraph (3).
2
Where the corresponding amount is not comparable, it shall be adjusted and particulars of the adjustment and the reasons for it shall be given in a note to the accounts.
3
Sub-paragraph (1) does not apply in relation to an amount shown—
a
as an amount the source or application of which is required by paragraph 8 above (reserves and provisions),
b
in pursuance of paragraph 13(10) above (acquisitions and disposals of fixed assets),
c
by virtue of paragraph 13 of Schedule 4A (details of accounting treatment of acquisitions),
d
by virtue of paragraph 2, 8(3), 16, 21(1)(d), 22(4) or (5), 24(3) or (4) or 27(3) or (4) of Schedule 5 (shareholdings in other undertakings), or
e
by virtue of Part II or III of Schedule 6 (loans and other dealings in favour of directors and others).
Sch. 9A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 4, 6, 7, Sch. 1