Article 5 Balance sheet and notes to the accounts
(1)
The information referred to in Part I of Schedule 1 to this Order shall be shown, in the manner thereby required, in the balance sheet.
(2)
The information referred to in Part II of Schedule 1 to this Order shall be shown, in the manner thereby required, in the balance sheet or in notes to the accounts.
(3)
The information referred to in Part III of Schedule 1 to this Order shall be shown, in the manner thereby required, in notes to the accounts.