SCHEDULE 1NON-IAS INDIVIDUAL ACCOUNTS

PART 1GENERAL RULES AND FORMATS

SECTION BTHE REQUIRED FORMATS FOR ACCOUNTS

Notes on the profit and loss account formats

(13) Income from other fixed asset investments: other interest receivable and similar income

Income and interest derived from group undertakings must be shown separately from income and interest derived from other sources. Interest receivable from members must not be included under this item.