Any item required to be shown in a Company's financial statement may be shown in a greater detail than required by the Appendix or in the actual forms specified by the Authority.
In the event that any item is added to the forms, adequate justification must be given in the notes regarding the reasons for the item being disclosed separately.
The Company must not include a heading or sub-heading corresponding to an item in the financial statement format used if there is no amount to be shown for that item for the financial year to which the financial statement relates. Where an amount can be shown for the item in question for the immediately preceding financial year that amount must be shown under the heading or sub-heading required by the format for that item.
For every item shown in the financial statement the corresponding amount for the immediately preceding financial year must also be shown.
Where that corresponding amount is not comparable with the amount to be shown for the item in question in respect of the financial year to which the financial statement relates, the former amount shall be adjusted, and particulars of the non-comparability and of any adjustment must be disclosed in a note to the accounts.