Companies (1986 Order) (Bank Accounts) Regulations (Northern Ireland) 1992 No. 258

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

CHAPTER III Notes to the Accounts

General

Sums denominated in foreign currencies

50.  Where any sums originally denominated in foreign currencies have been brought into account under any items shown in the balance sheet format or the profit and loss account formats, the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up), shall be stated.