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 1 GENERAL RULES AND FORMATS

SECTION BTHE REQUIRED FORMATS FOR ACCOUNTS

Balance Sheet Format

ASSETS

1. Cash and balances at central [or post office] banks(1)

2. Treasury bills and other eligible bills(20)

  1. a

    Treasury bills and similar securities(2)

  2. b

    Other eligible bills(3)

3. Loans and advances to banks(4),(20)

  1. a

    Repayable on demand

  2. b

    Other loans and advances

4. Loans and advances to customers(5),(20)

5. Debt securities [and other fixed income securities](6),(20)

  1. a

    Issued by public bodies

  2. b

    Issued by other issuers

7. Participation interests.

8. Shares in group undertakings.

9. Intangible fixed assets(7)

10. Tangible fixed assets(8)

11. Called up capital not paid(9)

12. Own shares(10)

13. Other assets.

14. Called up capital not paid(9)

15. Prepayments and accrued income