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 3 U.K. NOTES TO THE ACCOUNTS

Information supplementing the balance sheet U.K.

Assets and liabilities denominated in a currency other than sterling (or the currency in which the accounts are drawn up) U.K.

81.—(1) The aggregate amount, in sterling (or the currency in which the accounts are drawn up), of all assets denominated in a currency other than sterling (or the currency used) together with the aggregate amount, in sterling (or the currency used), of all liabilities so denominated, is to be disclosed.

(2) For the purposes of this paragraph an appropriate rate of exchange prevailing at the balance sheet date must be used to determine the amounts concerned.