Paragraph 5
(1)
There shall be inserted in the notes to the annual accounts such analyses of the relevant items as are material to the assessment of the key factors.
(2)
For the purposes of subparagraph (1) above—
(a)
the relevant items are item 9 in Part I above and items 9 and 10 in Part II above, and
(b)
the key factors, in relation to any statement of the source and application of funds, are—
(i)
in Part I above, the manner in which the business of the society has been financed and in which its financial resources have been used, and
(ii)
in Part II above, the manner in which the business of the society and its relevant subsidiaries has been financed and in which their financial resources have been used,
during the financial year to which the statement relates.