SCHEDULE 1Form and Content of Accounts of Banking Companies and Groups
CHAPTER IIINotes to the Accounts
Information supplementing the balance sheet
Sundry assets and liabilities71
Where any amount shown under either of the following items is material, particulars shall be given of each type of asset or liability included therein, including an explanation of the nature of the asset or liability and the amount included with respect to assets or liabilities of that type:
a
Assets item 13 (Other assets)
b
Liabilities item 4 (Other liabilities).