SCHEDULES
SCHEDULE 9Special Provisions for Banking Companies and Groups
PART I INDIVIDUAL ACCOUNTS
CHAPTER II ACCOUNTING PRINCIPLES AND RULES
SECTION BVALUATION RULESHISTORICAL COST ACCOUNTING RULES
Preliminary
23
Subject to paragraphs 39 to 44 of this Part of this Schedule, the amounts to be included in respect of all items shown in a company’s accounts shall be determined in accordance with the rules set out in paragraphs 24 to 38 of this Part of this Schedule.