SCHEDULE 1NON-IAS INDIVIDUAL ACCOUNTS
PART 1GENERAL RULES AND FORMATS
SECTION BTHE REQUIRED FORMATS FOR ACCOUNTS
Notes on the profit and loss account formats
(14) Interest payable and similar F1expenses
(Format 1, item 12; Format 2, item 14.)
The amount payable to group undertakings must be shown separately. Interest payable to members must not be included under this item.