Paragraph 5 Summary balance sheet: companies not required to prepare group accountsI1

cash and balances at central [or post office] banks, treasury bills and other eligible bills:

• the aggregate items 1 and 2 under the heading “ASSETS”;

loans and advances to banks:

• item 3 under the heading “ASSETS”;

loans and advances to customers:

• item 4 under the heading “ASSETS”;

debt securities [and other fixed income securities], equity shares [and other variable-yield securities]; participating interests and shares in group undertakings:

• the aggregate of items 5, 6, 7 and 8 under the heading “ASSETS”;

intangible and tangible fixed assets:

• the aggregate of items 9 and 10 under the heading “ASSETS”;

called up capital not paid, own shares, other assets, prepayments and accrued income:

• the aggregate of items 11 (or 14), 12, 13 and 15 under the heading “ASSETS”;

total assets under the heading “ASSETS”;

deposits by banks:

• item 1 under the heading “LIABILITIES”;

customer accounts:

• item 2 under the heading “LIABILITIES”;

debt securities in issue:

• item 3 under the heading “LIABILITIES”;

other liabilities, accruals and deferred income and provisions for liabilities and charges:

• the aggregate of items 4, 5 and 6 under the heading “LIABILITIES”;

subordinated liabilities:

• item 7 under the heading “LIABILITIES”;

called up share capital, share premium account, reserves, revaluation reserve and profit and loss account:

• the aggregate of items 8, 9, 10, 11 and 12 under the heading “LIABILITIES”;

total liabilities under the heading “LIABILITIES”;

contingent liabilities:

• item 1 under the heading “MEMORANDUM ITEMS”; and

commitments:

• item 2 under the heading “MEMORANDUM ITEMS”.