http://www.legislation.gov.uk/id/nisi/1986/1032

SCHEDULES

SCHEDULE 9Form and Content of Accounts of Banking Companies and Groups

PART IINDIVIDUAL ACCOUNTS

Notes on the balance sheet format and memorandum items

This item shall comprise transferable debt securities and any other transferable fixed income securities issued by credit institutions, other undertakings or public bodies. Debt securities and other fixed income securities issued by public bodies shall however only be included in this item if they may not be shown under Assets item 2.