PART 3Adjustment of non-comparable amounts

Adjustment of prior year items in balance sheet and profit and loss account of banking companiesI18

In paragraph 4(2) of Schedule 9 to the 1985 Act (requirement to adjust non-comparable corresponding amounts in balance sheet and profit and loss account of banking companies)8—

a

for “shall be adjusted” substitute “may be adjusted”, and

b

for “particulars of the adjustment and the reasons for it” substitute “particulars of the non-comparability and of any adjustment”.