1. References in this Part of the Schedule to the items listed in 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.
(a) A number in brackets following any item in, or any heading to, the formats set out in this Part is a reference to the note of that number in the notes following the formats.
(b) 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.
(1) Items to which arabic numbers are assigned in the balance sheet format set out in Chapter 2 of this Part (except for items concerning technical provisions and the reinsurers' share of technical provisions), and items to which lower case letters are assigned in the profit and loss account format so set out (except for items I.1, I.4, II.1, II.5 and I