Paragraph 72 Unmatured forward transactions

the categories of such transactions, by reference to an appropriate system of classification;

whether, in the case of each such category, they have been made, to any material extent, for the purpose of hedging the effects of fluctuations in interest rates, exchange rates and market prices or whether they have been made, to any material extent, for dealing purposes.

format 1, item 6 or format 2, items B4 or A3 (Dealing [profits] [losses]),

format 1, items 1 or 2, or format 2, items B1 or A1, by virtue of notes (1)(b) and (2)(b) to the profit and loss account formats (forward contracts, spread over the actual duration of the contract and similar in nature to interest).