Paragraph 1
Subject to the following provisions of this Schedule—
(a)
every balance sheet must show each of the line items required to be included in a balance sheet in accordance with international accounting standards;
(b)
every profit and loss account must show each of the line items required to be included in a profit and loss account in accordance with international accounting standards;
(c)
every balance sheet and profit and loss account must clearly indicate in what currency it is prepared.