SCHEDULES

F1F1F2SCHEDULE 9A

Annotations:
Amendments (Textual)
F2

Sch. 9A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 4, 6, 7, Sch. 1

PART I Individual Accounts

Chapter II Accounting Principles and Rules

Section A Accounting Principles

Accounting principles

18

In determining the aggregate amount of any item the amount of each individual asset or liability that falls to be taken into account shall be determined separately.