SCHEDULES
F1F1F2SCHEDULE 9A
Annotations:
PART I Individual Accounts
Chapter I General Rules and Formats
Section B The Required Formats for Accounts
Special rules for balance sheet format
12Deferred acquisition costs
The costs of acquiring insurance policies which are incurred during a financial year but which relate to a subsequent financial year shall be deferred in a manner specified in Note (17) on the balance sheet format.
Sch. 9A repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)