Paragraph 4
There shall be shown under separate headings—
(a)
the preliminary expenses, so far as they are not written off;
(b)
the aggregate amounts respectively of reserves and provisions, where they are material (other than provisions for depreciation, renewals or diminution in value of assets);
(c)
the aggregate amounts respectively of quoted and unquoted investments;
(d)
the aggregate amount of bank loans and overdrafts;
(e)
the aggregate amount of loans (not being bank loans or overdrafts) made to the society or its subsidiaries.