Regulations 4 and 5

The modifications to Part I of this Schedule for the format of a consolidated income and expenditure account are as follows:

(1) Items I.2a(a), II.2(a) and III.3(a) (income from shares in subsidiaries) must be omitted.

(2) Items III.10 (Excess of income over expenditure on ordinary activities after tax) must be replaced by the following items:

III.10a. Excess of income over expenditure on ordinary activities after tax

III.10b. Minority Interests.

(3) Items III.14 (Tax on extraordinary gain or loss) must be replaced by the following items:

III.14a. Tax on extraordinary gain or loss

III.14b. Extraordinary gain or loss after tax

III.14c. Minority interests in extraordinary gain or loss after tax.

(4) In the case of general business, investment income expenses and charges may be disclosed in the non-technical account rather than in the technical account.