The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 No. 410

SCHEDULE 2 U.K. BANKING COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS

PART 2 U.K. ACCOUNTING PRINCIPLES AND RULES

SECTION A U.K. ACCOUNTING PRINCIPLES

Accounting principles U.K.

20.  All income and charges relating to the financial year to which the accounts relate must be taken into account, without regard to the date of receipt or payment.