Schedule 1, Part II, Section B (paras. 11-13)

Regulation 3(3).

The required formats for financial statements

Preliminary

11. References in this Part to the items listed in any of the formats set out in this Part are references to those items read together with any notes following the formats which apply to any of those items.

12. A number in brackets following any item in, or any heading to, any of the formats set out in this Part is a reference to the note of that number in the notes following the formats.

13. In the notes following the formats the heading of each note gives the required heading or sub-heading for the item to which it applies and a reference to any letters and numbers assigned to that item in the formats set out in this Part.

 Balance sheet format

Assets

A. Called up share capital not paid

B. Intangible assets

1. Development costs.

2. Concessions, patents, licences, trademarks and similar rights and assets (1).

3. Goodwill (2).

4. Payments on account.

C. Investments

I. Land and buildings (3)

II. Investments in g

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