Article 8 Accounts formats
Articles 6 and 7 are not to be read as requiring the heading or sub-heading for any item to be distinguished by any letter or number assigned to that item in the format used.
Items to which Arabic numbers are assigned in the format adopted may be combined in an association’s accounts for a period of account if—
their individual amounts are not material to assess the state of affairs or surplus or deficit of the association; or
the combination facilitates that assessment.
In preparing an association’s balance sheet or income and expenditure account the headings and sub-headings otherwise required under articles 6 and 7 in respect of items to which an Arabic number is assigned in the format used may be adapted where the special nature of the association’s business requires such adaptation.