SCHEDULE 2BANKING COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS
PART 1GENERAL RULES AND FORMATS
SECTION BTHE REQUIRED FORMATSM1
Horizontal layout
A. Charges
1
Interest payable (2)
2
Fees and commissions payable (4)
3
Dealing losses (5)
4
Administrative expenses
a
Staff costs
i
Wages and salaries
ii
Social security costs
iii
Other pension costs
b
Other administrative expenses
5
Depreciation and amortisation (6)
6
Other operating charges
7
Provisions
a
Provisions for bad and doubtful debts (7)
b
Provisions for contingent liabilities and commitments (8)
8
Amounts written off fixed asset investments (11)
9
Profit on ordinary activities before tax
10
Tax on [profit] [loss] on ordinary activities
11
Profit on ordinary activities after tax
12
Extraordinary charges
13
Tax on extraordinary [profit] [loss]
14
Extraordinary loss after tax
15
Other taxes not shown under the preceding items
16
Profit for the financial year
B. Income
1
Interest receivable (1)
1
Interest receivable and similar income arising from debt securities [and other fixed-income securities]
2
Other interest receivable and similar income
2
Dividend income
a
Income from equity shares [and other variable-yield securities]
b
Income from participating interests
c
Income from shares in group undertakings
3
Fees and commissions receivable (3)
4
Dealing profits (5)
5
Adjustments to provisions
a
Adjustments to provisions for bad and doubtful debts (9)
b
Adjustments to provisions for contingent liabilities and commitments (10)
6
Adjustments to amounts written off fixed asset investments (12)
7
Other operating income
8
Loss on ordinary activities before tax
9
Loss on ordinary activities after tax
10
Extraordinary income
11
Extraordinary profit after tax
12
Loss for the financial year
A number in brackets following any item is a reference to the note of that number in the notes following the formats.