SCHEDULE 1 Form and Content of Accounts of Banking Companies and Groups

CHAPTER III Notes to the Accounts

Information supplementing the profit and loss account

74 Separate statement of certain items of income and expenditure
(1) The amount respectively set aside for redemption of share capital and for redemption of loans shall be stated.
(2) The amount of income from listed investments shall be stated.
(3) The amount charged to revenue in respect of sums payable in respect of the hire of plant and machinery shall be stated.