5.—(1) Where the nature of the institution's business requires it, the directors must adapt the line items in the balance sheet or profit and loss account.
(2) The directors may combine items if—
(a)their individual amounts are not material to assessing the state of affairs or profit or loss of the institution for the financial year in question, or
(b)the combination facilitates that assessment.
(3) Where sub-paragraph (2)(b) applies, the individual amounts of any items which have been combined must be disclosed in a note to the accounts.