SCHEDULE 4 OVERSEAS COMPANIES INDIVIDUAL ACCOUNTS

PART 1 GENERAL RULES

1.  Subject to the following provisions of this Schedule—

(a) every balance sheet must show each of the line items required to be included in a balance sheet in accordance with international accounting standards;

(b) every profit and loss account must show each of the line items required to be included in a profit and loss account in accordance with international accounting standards;

(c) every balance sheet and profit and loss account must clearly indicate in what currency it is prepared.