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.