SCHEDULE 2BANKING COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS
PART 1GENERAL RULES AND FORMATS
SECTION AGENERAL RULES
1
Subject to the following provisions of this Part of this Schedule—
a
every balance sheet of a company must show the items listed in the balance sheet format set out in Section B of this Part, and
b
every profit and loss account must show the items listed in either of the profit and loss account formats in Section B.