SCHEDULE 2 U.K. BANKING COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS

PART 2 U.K. ACCOUNTING PRINCIPLES AND RULES

SECTION B U.K. HISTORICAL COST ACCOUNTING RULES

Fixed assets U.K.

Current assets U.K.

31.  The amount to be included in respect of loans and advances, debt or other fixed-income securities and equity shares or other variable yield securities not held as financial fixed assets must be their cost, subject to paragraphs 32 and 33.