SCHEDULES
SCHEDULE 9AForm and Content of Accounts of Insurance Companies and Groups
CHAPTER IIINOTES TO THE ACCOUNTS
General
Sums denominated in foreign currencies57
Where any sums originally denominated in foreign currencies have been brought into account under any items shown in the balance sheet or profit and loss account format, the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up) shall be stated.