SCHEDULES

F1F1SCHEDULE 4

Annotations:
Amendments (Textual)

Part II Accounting Principles and Rules

SECTION DFAIR VALUE ACCOUNTING

The fair value reserve

34F

1

The fair value reserve must be adjusted to the extent that the amounts shown in it are no longer necessary for the purposes of paragraph 34E(3) or (4).

2

The treatment for taxation purposes of amounts credited or debited to the fair value reserve must be disclosed in a note to the accounts.