SCHEDULES

C1F1SCHEDULE 9F2Special Provisions for Banking Companies and Groups

Annotations:
Amendments (Textual)
F1

Sch. 9 Pts. I-V (paras. 2-36) renumbered as Part I by Companies Act 1989 (c. 40, SIF 27), ss. 18(3)(4), 213(2), Sch. 7 (subject to the transitional and saving provisions mentioned in S.I. 1990/355, arts. 6-9)

F2

Sch. 9: heading substituted (2.12.1991) by virtue of S.I. 1991/2705, regs. 5(3), 9

Modifications etc. (not altering text)
C1

Sch. 9 (except para. 2(a)-(d), para. 3(c)-(e) and para. 10(1)(c)) applied with modifications by S.I. 1985/680, regs. 4-6, Sch.

F3C2C3PART I INDIVIDUAL ACCOUNTS

Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C2

Sch. 9 Pt. I modified (coming into force in accordance with s. 3 of the amending Act) by 1999 c. iv, ss. 3, 7(6)

CHAPTER II ACCOUNTING PRINCIPLES AND RULES

SECTION BVALUATION RULES

HISTORICAL COST ACCOUNTING RULES

Fixed assets

30Other fixed assets

Other assets falling to be included in the balance sheet shall be valued as fixed assets where they are intended for use on a continuing basis in the company’s activities.