Accounts and statements prepared in post-1 October 2002

General rule

Accrued income scheme

Interest payable

Nominal value of securities

Asset

Chargeable gains

Assets

Bank accounts

Exemption

Consideration, value added tax

Euros

– see Euros

Exchange gains and losses

Gain computation

Generally

Local authorities borrowing in

Personal expenditure

Personal expenditure, capital gains

Petroleum revenue tax, computation of profit