SCHEDULES

F1 SCHEDULE 9 U.K. [F2 Special Provisions for Banking Companies and Groups]

Textual Amendments

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.

[F3 PART I U.K. INDIVIDUAL ACCOUNTS]

Textual Amendments

F3 Sch. 9 Pt. I paras. 1-87 inserted (2.12.1991) by S.I. 1991/2705, regs. 5(4), 9, Sch. 1

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)

C3 Sch. 9 Pt. 1 extended (24.6.2003) by The Uncertificated Securities (Amendment) (Eligible Debt Securities) Regulations 2003 (S.I. 2003/1633), reg. 15, Sch. 2 para. 2(e)

CHAPTER III E+W+S NOTES TO THE ACCOUNTS

E+W+S

Information supplementing the profit and loss account E+W+S

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F4 74

Textual Amendments

F4 Sch. 9 Pt. I para. 74 repealed (2.2.1996) by S.I. 1996/189, reg. 14(6), Sch. 4 paras. 1, 10 (with reg. 16)

Particulars of tax E+W+S

75 F5 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Particulars shall be given of any special circumstances which affect liability in respect of taxation of profits, income or capital gains for the financial year or liability in respect of taxation of profits, income or capital gains for succeeding financial years.

(3) The following amounts shall be stated:

(a) the amount of the charge for United Kingdom corporation tax;

(b) if that amount would have been greater but for relief from double taxation, the amount which it would have been but for such relief;

(c) the amount of the charge for United Kingdom income tax; and

(d) the amount of the charge for taxation imposed outside the United Kingdom of profits, income and (so far as charged to revenue) capital gains.

These amounts shall be stated separately in respect of each of the amounts which is shown under the following items in the profit and loss account, that is to say format 1 item 16, format 2 item A10 (Tax on [profit] [loss] on ordinary activities) and format 1 item 21, format 2 item A13 (Tax on extraordinary [profit] [loss]).

Textual Amendments

F5 Sch. 9 Pt. I para. 75(1) repealed (2.2.1996) by S.I. 1996/189, reg. 14(6), Sch. 4 paras. 1, 11 (with reg. 16)

Particulars of income E+W+S

76 (1) A company shall disclose, with respect to income included in the following items in the profit and loss account formats, the amount of that income attributable to each of the geographical markets in which the company has operated during the financial year:

(a) format 1 item 1, format 2 item B1 (Interest receivable);

(b) format 1 item 3, format 2 item B2 (Dividend income);

(c) format 1 item 4, format 2 item B3 (Fees and commissions receivable);

(d) format 1 item 6, format 2 item B4 (Dealing profits); and

(e) format 1 item 7, format 2 item B7 (Other operating income).

(2) In analysing for the purposes of this paragraph the source of any income, the directors shall have regard to the manner in which the company’s activities are organised.

(3) For the purposes of this paragraph, markets which do not differ substantially from each other shall be treated as one market.

(4) Where in the opinion of the directors the disclosure of any information required by this paragraph would be seriously prejudicial to the interests of the company, that information need not be disclosed, but the fact that any such information has not been disclosed must be stated.

Particulars of staff E+W+S

77 (1) The following information shall be given with respect to the employees of the company:

(a) the average number of persons employed by the company in the financial year; and

(b) the average number of persons so employed within each category of persons employed by the company.

(2) The average number required by sub-paragraph (1)(a) or (b) shall be determined by dividing the relevant annual number by the number of [F6 months] in the financial year.

(3) The relevant annual number shall be determined by ascertaining for each [F7 month] in the financial year:

(a) for the purposes of sub-paragraph (1)(a), the number of persons employed under contracts of service by the company in that [F8 month] (whether throughout the [F9 month] or not); and

(b) for the purposes of sub-paragraph (1)(b), the number of persons in the category in question of persons so employed;

and, in either case, adding together all the [F10 monthly] numbers.

(4) In respect of all persons employed by the company during the financial year who are taken into account in determining the relevant annual number for the purposes of sub-paragraph (1)(a) there shall also be stated the aggregate amounts respectively of:

(a) wages and salaries paid or payable in respect of that year to those persons;

(b) social security costs incurred by the company on their behalf; and

(c) other pension costs so incurred,

save in so far as those amounts or any of them are stated in the profit and loss account.

(5) The categories of persons employed by the company by reference to which the number required to be disclosed by sub-paragraph (1)(b) is to be determined shall be such as the directors may select, having regard to the manner in which the company’s activities are organised.

Textual Amendments

F6 Word in Sch. 9 Pt. I para. 77(2) substituted (2.2.1996) by S.I. 1996/189, reg. 14(6), Sch. 4 paras. 1, 12(1)(2) (with reg. 16)

F7 Word in Sch. 9 Pt. I para. 77(3) substituted (2.2.1996) by S.I. 1996/189, reg. 14(6), Sch. 4 paras. 1, 12(1)(3) (with reg. 16)

F8 Word in Sch. 9 Pt. I para. 77(3)(a) substituted (2.2.1996) by S.I. 1996/189, reg. 14(6), Sch. 4 paras. 1, 12(1)(3) (with reg. 16)

F9 Word in Sch. 9 Pt. I para. 77(3)(a) substituted (2.2.1996) by S.I. 1996/189, reg. 14(6), Sch. 4 paras. 1, 12(1)(3) (with reg. 16)

F10 Word in Sch. 9 Pt. I para. 77(3) substituted (2.2.1996) by S.I. 1996/189, reg. 14(6), Sch. 4 paras. 1, 12(1)(3) (with reg. 16)

Management and agency services E+W+S

78 A company providing any management and agency services to customers shall disclose that fact, if the scale of such services provided is material in the context of its business as a whole.

Subordinated liabilities E+W+S

79 Any amounts charged to the profit and loss account representing charges incurred during the year with respect to subordinated liabilities shall be disclosed.

Sundry income and charges E+W+S

80 Where any amount to be included in any of the following items is material, particulars shall be given of each individual component of the figure, including an explanation of their nature and amount:

(a) In format 1:

(i) Items 7 and 10 (Other operating income and charges)

(ii) Items 18 and 19 (Extraordinary income and charges);

(b) In format 2:

(i) Items A6 and B7 (Other operating charges and income)

(ii) Items A12 and B10 (Extraordinary charges and income).

Miscellaneous matters E+W+S

81 (1) Where any amount relating to any preceding financial year is included in any item in the profit and loss account, the effect shall be stated.

(2) The effect shall be stated of any transactions that are exceptional by virtue of size or incidence though they fall within the ordinary activities of the company.