SCHEDULE 6CREDIT AND FINANCIAL INSTITUTIONS INDIVIDUAL ACCOUNTS
PART 1GENERAL RULES
2
1
The institution's directors must use the same line items in preparing overseas institutions individual accounts for each financial year, unless in their opinion there are special reasons for a change.
2
Particulars of any such change must be given in a note to the accounts in which the new line item is first used, and the reasons for the change must be explained.