Regulation 5 Additional information by way of notes to the accounts

in the case of such recognised body that has not elected in terms of section 5(3) of the Act in respect of its balance sheet and income and expenditure account the additional information to be provided by way of notes to the accounts referred to in Part 1 of Schedule 2 to these Regulations; and

in the case of such recognised body that has elected in terms of section 5(3) of the Act in respect of its statement of balances and receipts and payments account the additional information to be provided by way of notes to the accounts referred to in Part 2 of Schedule 2 to these Regulations.