Paragraph 3

Items 2(a) and (b) in each of Parts I and II shall include as appropriate all charges arising out of liabilities entered under Liability items 10, 11, 15 and 16 in Part I of Schedule 2 or Liability items 11, 12, 16 and 17 of Part II of that Schedule however calculated.

Item 2 in each Part shall include fees and commission payable similar in nature to interest and calculated on a time basis or by reference to the amount of the claim or liability (but not other fees and commissions payable).

Item 2 in each Part shall also include charges on financial instruments, which are spread over the actual duration of the contract and similar in nature to interest.