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[SCHEDULE 8 TO THE COMPANIES ACT 1985]
PART I GENERAL RULES AND FORMATS
Section B The Required Formats for Accounts
Profit and loss account formats Format 1 (see note (14) below)
Profit and loss account formats Format 3 (see note (14) below)
PART II ACCOUNTING PRINCIPLES AND RULES
Section B Historical Cost Accounting Rules
PART III NOTES TO THE ACCOUNTS