Paragraph 1

Item 1(a) and (b) in each of Parts I and II above shall include—

(a)

all income from assets entered under Asset items 2, 3, and 4(a), (b) and (c) in the balance sheet in the corresponding Part of Schedule 2 below, however calculated,

(b)

interest receivable on—

(i)

in the case of Part I above, advances and loans to associated bodies, and

(ii)

in the case of Part II above, advances and loans to associated bodies other than relevant subsidiaries, and

(c)

(in item 1(b) in each case) interest, other income and profits net of losses arising from liquid assets,

and the notes to the annual accounts shall disclose the amount of profits net of losses arising from liquid assets and the amount of interest and other income arising from them as separate amounts unless those two amounts are separately stated under each of item 1(b)(i) and 1(b)(ii) in each case.