SCHEDULES
SCHEDULE 9Form and Content of Special Category Accounts
PART IGeneral Provisions as to Balance Sheet and Profit and Loss Account
Balance sheet
4
1
The reserves, provisions, liabilities and assets shall be classified under headings appropriate to the company's business:
Provided that—
a
where the amount of any class is not material, it may be in eluded under the same heading as some other class ; and
b
where any assets of one class are not separable from assets of another class, those assets may be included under the same heading.
2
Fixed assets, current assets and assets that are neither fixed nor current shall be separately identified.
3
The method or methods used to arrive at the amount of the fixed assets under each heading shall be stated.