SCHEDULE 6CREDIT AND FINANCIAL INSTITUTIONS INDIVIDUAL ACCOUNTS

PART 1GENERAL RULES

1

Subject to the following provisions of this Schedule—

a

every balance sheet must show each of the line items required to be included in a balance sheet in accordance with international accounting standards;

b

every profit and loss account must show each of the line items required to be included in a profit and loss account in accordance with international accounting standards;

c

every balance sheet and profit and loss account must clearly indicate in what currency it is prepared.