The Companies Act 1985 (Bank Accounts) Regulations 1991

9.—(1) References in this Part of this Schedule to the balance sheet format or to profit and loss account formats are to the balance sheet format or profit and loss account formats set out below and references to the items listed in any of the formats are to those items read together with any of the notes following the formats which apply to any of those items.

(2) The requirement imposed by paragraph 1 of this Part of this Schedule to show the items listed in any such format in the order adopted in the format is subject to any provision in the notes following the formats for alternative positions for any particular items. 10. A number in brackets following any item in any of the formats set out below is a reference to the note of that number in the notes following the formats.