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PROFESSIONAL ACCOURrING STANDARDSSETTENG PROCESSESIN THE UK

0 DAVID JOHN TONKIN

VOLUME THREE

Thesis for

the

in fulfilment

submitted degree

Department

of

Doctor

of Accountancy* September 1983

of

of the requirements Philosophy.

University

of Glasgows

PROFESSIONAL ACCOUNTING STANDARDS SETTING PROCESSES IN THE UK

APPENDICES

PART VII

Appendix Appendix Appendix Appendix Appendix

1 2 3 4 5

Appendix

6

Appendix

7

Appendix Appendix Appendix

8 9 10

Participant definition Proposal definition Results of the main study: Disaggregated by Group by Issue Results of the main study: Disaggregated Results of the main study: Disaggregated by Exposure Draft by Both Disaggregated Results the of main study: Issue & Group Disaggregated by Both ED Results of the main study: & Group Outliers SPSS/SCSS Case definition commands and control in BASIC to simplify SPSSGEN: A programme written files data SPSS creation raw of


APPENDIX 1 PARTICIPANT DEFINITION

1.1 Document type 1.2 Participant description 1.3 Participant definition

Appendix

1

Page

PROFESSIONALACCOUNTINGSTANDARDSSETTING PROCESSESIN THE UK APPENDIX I PARTICIPART DEFINITION

1.1 DOCUEEINT TYPE 0 ASC Discussion document (ED) 1 ASC Exposure draft 2 Statement of Standard Accounting 1.2 First

Practice

(SSAP)

PARTICIPANT DESCRIPTION digit:

ASC's

own classification

1 Companies 2 3 4 5 6 0

firms Professional of accountants bodies of accountants Representative bodies Other representative Individuals & academics interest ASC identified groups special Other

Second dirtit: 1 2 3 4 5 6 7 8 9 0

Geographic

London England (excluding London) Wales Scotland Ireland Europe (excluding UK & Ireland) USA Canada' Former British Commonwealth (excluding Other

Appendix

1

Page

2

UK & Canada)


Third

digits;

& fourth

FT Actuaries ASC-identified

equitv special

index

and

-interest-groups

00 Unclassified FT Actuaries 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36

Building materials & construction Contracting (excl. light Electricals electronics, Engineering contractors Mechanical engineering Metils & metal forming Motors other industrial materials Brewers and distillers Food manufacturing Food retailing Health & household products Leisure Newspapers & publishing Packaging & paper Stores Textiles Tobaccos Other consumer Chemicals Office equipment Shipping & transport Miscellaneous oils Banks Discount houses Hire purchaseInsurance (life) Insurance (composite) Insurance brokers Merchant banks, issuing houses Property financial Miscellaneous Investment trusts Mining finance Overseas traders

ASC identified 37 38 39 40

equity

index:

special

interest

groups:

Maturing stocks Plantations Surveyors Lawyers

Appendix

1

Page

radio

& tv)

PROFESSIONALACCOUNTINGSTANDARDSSETTING PROCESSESIN THE UK 1.3

PARTICIPANT DEFINITION

Issues

for which garticiRation

ED1 ED2 ED11 ED12 ED21 ED22 SSAP1 Discussion

definition

data gathered

ED3 ED4 ED5 ED6 ED7 ED8 ED9 ED10 ED13 ED14 ED15 ED16 ED17 ED19 ED20 ED23 ED24 ED25 ED26 ED27 ED28 pap ers:

Goodwill Setting accounting

standards

Description

-Identification

0000 ASC Input document 0001 ASC Output document 0002 1949 Group 0003 AICPA (American Institute of CPA's) 0004 Aberdeen Construction Group Ltd. 0005 Abbey Commercial Investments Ltd. 0006 Accepting Houses Committee 0007 Accounts Users Group 0008 Adamson MG (Thomson McLintock & Co., London) 0009 Adwest Group Ltd. 0010 AGB Research 0011 Agg GG 0012 Agricultural (Clive de Paula F) Mortgage Corporation ýP) 0013 Airways Corporations Joint Pensior (Ravenhill 0014 Alexander BD 0015 Allan AC 0016 Allen D (Cadbury Typhoo Ltd. ) 0017 Allied Breweries Ltd. 0018 Allied Investments Ltd. 0019 Allied-Lyons PLC 0020 Allnatt London Properties Ltd. 0021 Amalgamated Metal Corporation Ltd. 0022 Amoco (UK) Exploration Company 0023 Amos Hinton & Sons Ltd. 0024 Anderson AJ 0025 Angus Scott & Co. 0026 "Anonymous close company" (Not on public record) 0027"'Anonymous engineering group" 0028 "Anonymous finance director" 0029 "Anonymous individual" 0030 "Anonymous major consultancy" 0031 "Anonymous major food group" 0032 "Anonymous major group" 0033 "Anonymous major textile company" 0034 "Anonymous Scottish CA" 0035 "Anonymous university lecturer" 0036 Archer GSH 0037 Armitage PL 0038 Arnold Prof. J 0039 Artagen Properties Ltd. 0040 Arthur Andersen & Co-. 0041 Arthur Guinness Son & Company (Park Royal) Ltd. Appendix

1

Page

00 00 51 37 14 11 41 41 51 12 1

5 5 52 5 51 52 11 11 11 11 11 11 12 52 6 1 1 1 5 1 1 1 1 5 5 51 52 52 11 21 15

00 00 00 00 02 32 31 00 00 05

ED6 ED8 ED8 00 ED6

00 10 09 32 09 32 06 24 11 00 38 ED6 ED15 ED13 00 ED11 ED13 ED13 ED13 ED13 ED13 00 ED13 00 ED13 00 00 00 32 00 09


0042 0043 0044 0045 0046 0047 0048 0049 0050 0051 0052 0053 0054 0055 0056 0057 0058 0059 0060 0061 0062 0063 0064 0065 0066 0067 0068 0069 0070 0071 0072 0073 0074 0075 0076 0077 0078 0079 0080 0081 0082 0083 0084 0085 0086 0087 0088 0089 0090 0091 0092 0093 0094 0095 0096

GA) Arthur Young McClelland Moores & Co. (Anderson Arthur Young McClelland Moores & Co. (London) Foods Ltd. Associated British Ltd. Associated Communications Corporation Ltd. (AE) Associated Engineering Stock Exchanges (The Council of) Associated Chambers of Commerce Association of British (ACA) Accountants Certified Association of Society ACA Birmingham & District Society ACA Bromley & District ACA Central London Society ACA East London & South Essex ACA Edinburgh & E,a st Scotland ACA Leinster Society Society ACA Munster & Connaught District ACA North London ACA Norwich District Society ACA Southern District ACA South Wales Society Society ACA Ulster District Association of Corporate Treasurers Association of Investment Trust Companies Association of Land Owning Charities Association of Retail Distributors Accounting Association Tutors University of of Auditing Practices Committee Avon Rubber Co. Ltd. Ltd. Babcock & Wilcox Ltd. /Babcock International Bagley HJ Bailey FA Baker Perkins Ltd*, Baker Sutton & Co. Balfour Darwins Ltd. Ball, Baker, Carnaby, Deed Bank'of England Bank of England (Lomax RH) Bank of Scotland Ltd. Baring Brothers Ltd. Baring Brothers Ltd. (Thomas CD) & Co. Barnet, Hill AF (Bowater Corporation) Barrett Barrow Hepburn Group Ltd. Barton and Sons'Ltd. & Co. 9 London) JB (Peat, Marwickq Mitchell Barton Barton Mayhew & Co. Bath and Portland Group Ltd. Ltd* BAT Industries Baxter Prof. WT Beard FG Beecham Group Ltd. AR & Gooding G) Beecham Group Ltd. (Lis Bell MA (Not on public record) B Elliot &-Co. Ltd. Benson RG' Bentray Investments Ltd. Appendix

1

Page-

5 4 00 2 1 00 1 1 10 1 1 13 1 2 07 4 2 00 4 1 00 3 1 00 3 2 00 3 2 00 3 1 00 3 2 00 3 4 00 3 5 00 3 5 00 3 1 00 3 2 00 3 2 00 3 3 00 3 5 00 4 2 00 4 1 34 4 2 00 4 1 00 5 2 00 3 1 00 1. 2 07 1 1 05 5 2 00 5 2 00 1 2 05 00 ED3 2 1 2 05 2 1 11 4 1 00 5 1 00 1 4 25 1 1 31 5 1 31 2 2 00 5 1 15 1 1 23 1 2 06 5 1 00 2 1 00 1 2 01 1 1 18 5 1 00 5 9 00 1 1 10 5 1 10 ED1 5 1 2 05 5 2 00 1 1 32


0097 0098 0099 0100 0101 0102 0103 0104 0105 0106 0107 0108

Berlanny BP Berry RN Ltd. Bestobell BICC Group Ltd. BICC Group Ltd. (Sherlock PJ) Bigwood S Binder Hamlyn Binder Hamlyn (Russell JD) Birmingham Chamber of Industry and Commerce Birmingham Small Arms Co. Ltd. (Welch PJ) Bishop DJ Black and Edgington Ltd.

0109 0110 0111 0112 0113 0114

Blain-Cox 0 Group Ltd. /Associated Blue Circle Portland BOC International Oxygen Ltd. Ltd. /British Bonas Webb Ltd. Booker McConnell Ltd. Bovack MH

0115 0116 0117 0118

Bowater Corporation Ltd. Bowes RS (ITT/STC Ltd. ) Bowyers (Wiltshire) Ltd. BPB Industries Ltd.

Cement

0119 Braden SF 0120 Bradman EA 0121 Braid J, 0122 Breese BA 0123 Brennan C 0124 Brennan, Tierny & Co. 0125 Brewers' (The) Society 0126 Bridon Ltd. 0127 Bright, Graheme Murray & Co. 0128 Brighton (Morgan Corporation RB) 0129 Briscoe, Smith & Co. 0130 Bristol & Shipping Chamber of Commerce, Industry 0131 British Aircraft Ltd. Corporation 0132 British Airports Authority 0133British Airways/British European Airways 0134 British Aluminium, Co. Ltd.

0135 0136 0137 0138 0139 0140 0141 0142 0143 0144 0145 0146 0147 0148 0149 0150 0151

British British British British British British British British British British British British British British British British British

American Tobacco Co. Ltd. (Ogle RJ) Constructional Steel Work Association DJ) Council of Churches (Foinette Co. Ltd. Traction Electric Engines Ltd. Gas Corporation Home Stores Ltd. Institute of Management Insurance Association Leyland/BL Ltd. Retailers Association Multiple Oil Corporation National Overseas & Commonwealth Banks Association Petroleum Company Ltd. Petroleum Company Ltd. (Shaw CR) Ports Association Printing Corporation Ltd. Appendix

1

Page

52 00 54 00 12 05 11 03 51 03 52 00 21 00 51 00 42 00 52 05 52 00 14 13 5 11 01 11 20 1 11 23 51 00 11 15 51 03 12 10 11 01 51 00 50 00 50 00 51 00 58 00 25 00 11 00 12 05 00 2 52 00 25 00 42 00 1 11 00 12 22 11 06 51 18 4 00 51 00 11 23 11 05 11 00 11 16 41 00 41 29 11 07 41 16 11 24 41 25 11 24 51 24 4 1,22 11 14

ED8 ED14

ED12

ED14

ED6


0152 British Property Federation 0153 British Railways Board 0154 British Ltd. Rubber Manufacturers Association 0155 British Steel Corporation 0156 British Tea Producers Association 0157 British Titan Ltd. 0158 British (Atherton Titan Ltd. RC) 0159 British Transport Docks Board 0160 British AJ) Transport Docks Board (Thomsett 0161 Brixton Estate Ltd. 0162 Bromwich Prof. M 0163 Brooke Bond Liebig Ltd. 0164 Brooks RA 0165 Brown CT 0166 Brown PJ 0167 Brownlee 0168 Bryant AJ 0169 BT Davis & Co. 0170 Buckler Plumb & Co. 0171 Buckley Prof. A 0172 Buckmaster & Moore (Mitchell CD Cooper AF) 0173 Building Societies Association 0174 Bullard RJ 0175 Bunge & Co. Ltd. 0176 Burmah Oil Trading Ltd. 0177 Burne Phillips Hartley Turner 0178 Burne Phillips Hartley Turner (Eastwood JV) 0179 Burns-Anderson Ltd. 0180 Burton Group (The) Ltd. 0181 Burton J 0182 Buzzacott & Co. /Buzzacotts, Vincent, Watson, Kilner 0183 Byford AN 0184 CICA (Canadian Institute of CA's) 0185 CJB 0186 CCAB Insurance Companies Sub-Committee 0187 Cabinet Office-Central office Statistical 0188 Cadbury Schweppes Ltd. 0189 Cadbury Typhoo Ltd. (Allen D) 0190 Cairns DH 0191 Cameron KJC 0192 Campbell IF 0193 Capital & Counties Property Company Ltd. 0194 Carlillf Burkinshaw & Ferguson (Slack RL) 0195 Carrington Ltd. Viyella 0196 Carsberg Prof. B 0197 Caterpillar Tractor 0198 Cazenove & Co. 0199 Cemach HP (ANBAR) 0200 Cement Marketing 0201 Central Council for Agric. & Hortic. Co-op. 0202 Centros Properties Ltd. (The) 0203 Ceylon Association 0204 Challenger HJ (Not on public record) 0205 Chalmers, Impey & Co. 0206 Chalmers, Impey & Co. (Sherwood KA) Appendix

1

Page

4 1 4 1 6 1 5 1 5 1 5 1 5

1 1 1 1

1 1 1 1 1 2 1 1 3 ý5 5 1 1 5 2 2 2 2 2 5 2 5 1 4 1 5 2 1 1 1 2 2 2 5 2 1 2 1 2 5 2 2 1 5 2 3 8 1 3 1 4 1 1 1 1 2 5 1 5 2 5 2 1 1 5 2 1 2 5 7 1 1 1 5 1 1 4 1 1 1 6 5 2 1 5 1

32 00 00 00 38 00 00 22 22 32 00 10 00 00 00 00 00 00 00 00 33 00 00 00 24 00 00 00 16 00 00 00 00 00 00 00 10 10 00 00 00 32 00 17 00 00 00 14

ED6

ED6

ED6

ED6

ED10 00 32 38 ED6 ED15 00 00


0207 0208 0209 0210 0211 0212 0213 0214 0215 0216 0217 0218 0219 0220 0221 0222 0223 0224 0225 0226 0227 0228 0229 0230 0231 0232 0233 0234 0235 0236 0237 0238 0239 0240 0241 0242 0243 0244 0245 0246 0247 0248 0249 0250 0251 0252 0253 0254 0255 0256 0257 0258 0259 0260 0261

Chamberlain Phipps Ltd. Charlton N Charlwood Estates Ltd. Charter Consolidated Ltd. Accountancy Chartered Institute & Public Finance of Chesney B Chesterfield Properties PLC Chicago Bridge Chivas Brothers Ltd. Chloride Group Ltd. Chung-Wee R Church Commissioners (Pryor HHG) Ciba-Geigy City Offices Company Ltd. (Dept. of Acc. & Tax. ) City of London Polytechnic City of London Solicitors' Company Clark HR Clark Pixley Clarke, Nickolls & Coombs Ltd. Clayton J Clayton Dewandre Holdings Ltd. Clement Keys & Co. Clerical Medical &. General Life Assurance Coats Patons Ltd. Cochrane DG Cockburn JAM Coe & Midgley Colin A Perry Ltd. (Colin A Perry) Commercial Properties Ltd. Commercial Union Assurance Ltd. Committee of London Clearing Bankers Committee of Property Unit Trusts (CBI) Confederation Industry British of Confederation Industry of Irish Conoco (UK) Ltd. Consolidated Gold Fields Ltd. Cooke TH Coombe JR Co-operative Wholesale Society Ltd. (London) Ltd. ) Cooper JM (Financial Training Cooper M Cooper Magennis Coopers & Lybrand (Dublin) Coopers & Lybrand (London)/Cooper Bros. SA) Coopers & Jybrand (London)/Cooper Bros. (Middleton Coopers t Lybrand (Melbourne)(Buckley NW) Co-partnership Farms Cope NJ Corry & Henderson Costain Group Ltd. /Richard Costain Ltd. Coulson 'HOk Countryside Ltd. Properties County and District Properties Ltd. Courage Ltd. Courage Barclay & Simonds Ltd. Appendix

1

Page

1 5 1 1 3 5 1 1 6 1 5 5 1 1 4 4 5 2 1 5 1 2 1 1 5 5 2 5 1 1 4 4 4 4 1 1 5 5 1 5 5 2 2 2 5 5 1 5 2 1 5 1 1 1 1

2 2 1 1 1 2 1

19 00 32 35 00 00 32 ED6

4 1 1 1 1 1 1 1 1 1 2 1 1 4

2 2 1 1 1 1 1 5 1 1 2 2 1 5 5 1 1 9 4 5 1 1 2 1 1 0

37 03 00 00 20 ED6 32 00 00 00 00 32 00 05 00 ED12 28 17 ED6 00 ED13 00 00 32 29 25 32 00 00 24 35 ED6 00 11 00 ED8 00 00 00 00 00 00 ED6 00 00 02 00 32 32 09 00


0262 Courtaulds 0263 0264 0265 0266 0267 0268 0269 0270 0271 0272 02ý3 0274 0275 0276 0277 0278 0279 0280 0281 0282 0283 0284 0285 0286 0287 0288 0289 0290 0291 0292 0293 0294 0295 0296 0297 0298 0299 0300 0301 0302 0303 0304 0305 0306 0307 0308 0309 0310 0311 0312 0313 0314 0315 0316

1 1 17

Ltd.

(Furnishers) Courts PLC Craig'Gardner Crook BF Crossley Carpets Ltd. Crowleys Crown House Ltd. Cue & Co. Cull V (Holdings) Dale DH (Longton Ltd. ) Transport Dalgety Ltd. IR Dalzell Dantzic RM David Lewis & Partners Davies AA (Thomson McLintock & Co. Birmingham) Davies J Davison IHF Davy Corporation/International Ltd. Dearden Farrow/Dearden & Co. Annan Lord Morrish (Edinburgh) Deloitte & Co. /Deloitte & Sells Haskins (London) Deloitte & Co. /Deloitte Haskins & Sells Delta Group PLC/Delta Metal Company Ltd. (Bunce DE) Delta Metal Company Ltd. Dentsply Ltd. Department of Industry (Dublin) Department Industry & Commerce Tourism of Dewar JC Dickerson Pi (Howard Tilley & Co/Brown Peet & Tilley) Dillon DJ (Simon Engineering Ltd. ) Distillers Company Ltd. Dixon A Ltd) Dixon S (Midland Tar Distillers Yorkshire Dodd WDW Donald Heady & Co. (Heady DE) Dowty Group Ltd. Doyle -G (Norman R) Drayton Corporation Ltd. Drury Thurgood & Co. Dunlop Holdings Ltd. /Dunlop Ltd. (Harris WF) Dunlop South Africa Ltd. (Thorn/EMI) EMI Ltd. Earl MJ (Not on public Eastern Industries Ltd. record) (British Eddison Plant Ltd. Electric Ltd. ) Traction (Roberts Edward Bates & Sons Ltd. WM) Edward Moore & Sons Edward Rushton Son &, Kenyon Edwards Ruddock & Co. Egerton DB (The) Electricity Council. (The) (Johnson Electricity Council BHF) Electronic (The) Association Engineering Electronic Rentals & General Holdings Ltd. (London) Ellingtons Ltd. Elliott KD

Appendix

1

Page

1 2 5 1 2 1 1 5 5 1 5 5 6 5 5 5 1 2 2 2 1 5 1 4 4 5 5 5 1 5 5 5 5 1 5 5 6 1 5 1 5 1 1 5 2 1 2 5 1 5 4 1 i 5

2 5 2 2 5 1 2 2 1 2 1 1 2 8 1 1 1 4 1 1 1 2 1 5 1 2 4 2 2 2 2 5 1 1 9 1 2 2 1 1 2 1 1 1 1 i

12 00 00 17 00 00 00 ED7 00 22 10 00 31 39 00 00 00 04 00 00 00 06 06 12 00 00 ED6 00 04 09 00 00 ED8 00 05 00 31 38 ED6 07 36 13 00 EDI 23 31 00 39 00 ED13 00 00 00 03 13 ED3 11 ED14


0317 0318 0319 0320 0321 0322 0323 0324 0325 0326 0327 0328 0329 0330 0331 0332 0333 0334 0335 0336 0337 0338 0339 0340 0341 0342 0343 0344 0345 0346 0347 0348 0349 0350 0351 0352 0353 0354 0355 0356 0357 0358 0359 0360 0361 0362 0363 0364 0365 0366 0367 0368 0369 0370 0371

Employers' Federation Engineering Industries Engineering Association AR English English Chartered Accountants in Scotland English China Clays Ltd. Ltd. English Property Corporation English Industrial Estates Enoch LG Equipment Leasing Association Equity & Law Life Assurance Society Ltd. Ernest Cook Trust Ernst & Whinney Esso Petroleum Company Ltd. JPL) Esso, Petroleum Company Ltd. (Ratzer Estates and General Investments Ltd. Estates Property Investment Company Ltd. Evans Dr A Export Group for the Constructional Inustries Extel Statistical Services Ltd. Farmer- SW Farrow, Bersey, Gain, Vincent & Co. Farrow Middleton'& Co. /Marsh Wood Drew & Co. Fawley Judge & Easton Federation Contractors Engineering of Civil Ferranti Ltd. Filmer AS Finance Houses Association Ltd. Financial Executives Association Finnie Ross Welch & Co. Finnie Ross Welch & Co. (Denza J) Firth Cleveland Ltd. (Taylor CW) Firth Parish & Co. Fish R Fisher J Fisons Ltd. Fitzpatrick E Ltd. Fletcher Estates (Harlescott) Prof. D Flint Foot ND Foseco Minsep Ltd. Fox MA Freemans (London SW9) Ltd. Liason Committee Friendly Societies & Co.. Fryer Whitehill & Co. Fuller Jenks Beecroft Gallaher Ltd. Gallaher Ltd. (Watson JM) Gane Jackson & Walton Geddes Beaton & Co. (Geddes WK) Company Ltd., (GEC/AEI) General Electric General Federation of Trade Unions George Williamson & Co. George Wimpey & Co. Ltd. Getty Oil (Britain) Ltd. GF Singleton & Co. Appendix

1

Page

10

4 4 2 3 1 1 1 5 4 1 6 2 1 5 1 1 5 4 1 5 2 2 2 4 1 5 4 4 2 5 5 2 5 5 1 5 1 5 5 1 5 1 4 2 2 1 5 2 5 1 4 6 1 1 1

1 00 1 00 ED3

4 2 1 2 2 1 1 2 1 1 1 1 2

00 08 32 32 00 00 28 ED11

39 00 24 24 32 32 ED8

1 02 1 14

ED15 1 00 1 00 2 00 00 ED6 2 03 1 00 1 27 1 00 1 00 1 00 1 00 2 00 2 00 4 00 1 20 5 00 1 32 4 00 00 ED13 1 08 1 00 1 16 1 00 1 00 1 00 1 18 1 181 00 4 00 1 03 1 00 38 ED6 1 02 1 24' 2 39


0372 0373 0374 0375 0376 0377 0378 0379 0380 0381 0382 0383 0384 0385 0386 0387 0388 0389 0390 0391 0392 0393 0394 0395 0396 0397 0398 0399 0400 0401 0402 0403 0404 0405 0406 0407 0408 0409 0410 0411 0412 0413 0414 0415 0416 0417 0418 0419 0420 0421 0422 0423 0424 0425 0426

GH Murray & Co. Gill & Duffus Group Ltd. Brothers Discount Co. Ltd. Gillett WJ) Brothers Discount Co. Ltd. (Kilpatrick Gillett Glacier Metal Co. 'Ltd. SL Glanvill (The) Distillers Glenlivet M Glickman Glover MN Goodlass Wall Gould DR Service Government Statistical Grace E Graham Smart & Annan. Grainger Trust Ltd. Grattan Warehouses Ltd. Graves Causer & Co. Gray Dawes & Co. Ltd. Gray SJ Great Portland Estates Ltd. Great Universal Stores Ltd. W Greenwell & Co-* Griffin Lynch & Co. Griffiths Ltd. ) CD (Westland Aircraft Grigsby WR Grinyer Prof JR Guardian Royal Exchange Assurance Group Ltd. Guest Keen & Nettlefolds Ltd. Guest Keen & Nettlefolds Ltd. (Fea WW) Gupta Prof. N Das Accountants Guernsey Society of Chartered & Certified Ltd. Industries Guthrie Corporation Ltd. /Guthrie Gynther Prof RS Haden Carrier Hagenbuch B Raines N Halfords Ltd. Society Halifax Building Halsall RD GC Hamilton Hamilton Rentals Ltd. Hand SC Group Ltd. ) Hardy DW. (Imperial PF Hargreaves Ltd. & Crosfield Harrisons Harland and Wolf Hamood Banner & Co. Harmood Banner & Co. (Richards DG) Harold Barnes & Son Harold Perry Motors Ltd. Harris JD Harris OB Haslemere Estates Ltd. Hawker Siddley Group Ltd. H Cox & Sons (Plant Hire) Ltd. Appendix

1

Page

11

2 1 1 5 1 5 6 5 5 1 5 4 5 2 1 1 2 1 5 1 1 0 2 5 5 5 1 1 5 5 3 1 5 1 5 5 1 1 5 5 1 5 5 5 1 1 2 5 2 1 5 5 1 1 1

2 1 1 1 1

00 36 26 26 06 ED8

4 37 9 00 2 00 00 ED6 ED6 1 00 2 00 4 00 2 00 2 16 ED3 ED13 2 00 1 32 1 16 1 -00 5 00 2 05 0 00 4 00 1 29 2 06 2 06 9 00 2 00 1 36 9 00 1 04 2 00 ED8 2 16 2 00 2 00 2 00 1 33 2 00 1 18 ED6 1 36 5 05 1 00 1 00 00 ED10 1 07 2 00 ED10 1 32 1 05 2 08

UK IN THE PROCESSES SETTING STANDARDS ACCOUNTING PROFESSIONAL

0427 0428 0429 0430 0431 0432 0433 0434 0435 0436 0437 0438 0439 0440 0441 0442 0443 0444 0445 0446 0447 0448 0449 0450 0451 0452 0453 0454 0455 0456 0457 0458 0459 0460 0461 0462 0463 0464 0465 0466 0467 0468 0469 0470 0471 0472 0473 0474 0475 0476 0477 0478 0479 0480 0481

) (Cadbury Ltd. Schweppes JF Hendre Henebry WA Henry Boot Ltd. Hepburn & Son Hepworth & Son plc Hepworths Ltd-/J Herbert Oppenheimer$ Nathan & Vandyk Herkelt J Hewden-Stewart Plant Ltd. LtCol JCR Hewgill Heywood 1 Heywood TE Highland Distilleries Supermarkets Ltd. Hillards Samuel & Co. Ltd. (Frankland TO Hill Vellacott Hill (Waldron RS) Vellacott Hill Hinds A Hiram Walker & Sons (Scotland) Hoare JW Hoare Govett Ltd. Hogg Bullimore Gundry Holliday Group Hollis EA Hoover Ltd. Hope AJB Hope Agar & Co. Horkan JD Horsell RI Hosking HV House of Sandeman Howard Tilley & Co. Howell Dr. SD Hudson JCM Hudson Steamship Co. Ltd. Hughes AP Advisory Group) Hughes J (Property Rugill & Co. JW) Hugill Tingle Comber & Co. (Bayliss Humphreys & Glasgow (The) Accountants Chartered Hundred Group of DA Hunter Johnston Hutchison R IBM United Kingdom Ltd. Advisory Committee ICAEW Smaller Practitioner & Management Acc. C'ttee ICAEW Technical/Financial ICAEW Technical Advisory Committee (TAC) Beds. Bucks. & Herts.. ICAEW Districts: Birmingham and W. Midlands Cornwall & Plymouth Croydon Derby East Anglia & District Humberside (Hull) Leeds Bradford & District & Northampton Leicester

Appendix

1

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12

5 1 10 5 5 00 1 2 02 2 1 00 1 2 16 0 1 40 5 1 00 1 4 02 5 ED8 5 ED6 5 ED6 6 4 37 1 2 16 5 1 31 2 1 00 5 1 00 5 4 00 6 4 37 ED8 5 1 1 00 2 1 00 00 ED6 1 ED14 5 1 2 19 5 2 00 ED13 2 5 5 00 ED6 5 5 2 00 37 ED6 6 2 1 00 5 2 00 5 2 00 1 2 22 2 2 00 5 1 32 2 2 00 5 2 00 1 1 05 1 2 00 5 ED3 5 4 00 1 2 03 3 1 00 3 1 00 3 1 00 3 2 00 3 2 00 3 2 00 3 2 00 3 2 00 3 2 00 3 2 00 3 .2 00 3 2 00

.0

PROFESSIONAL ACCOUNTING STANDARDSSETTING PROCESSES IN THE UK

0482 0483 0484 0485 0486 0487 0488 0489 0490 0491 0492 0493 0494 0495 0496 0497 0498 0499 0500 0501 0502 0503 0504 0505 0506 0507 0508 0509 0510 0511 0512 0513 0514 0515 0516 0517 0518 0519 0520 0521 0522 0523 0524 0525 0526 0527 0528 0529 0530 0531 0532 0533 0534 0535 0536

Liverpool London Manchester Northern North Gloucester North West Nottingham Sheffield Southern South Eastern South Essex South Wales South Western Salop. Staffs. Thames Valley West of England West Yorkshire

Wolves.

ICFC (Weeks H) (IPAC) Canada Independant Petroleum Association of Chemical Industries Ltd. Imperial Ltd. (Montgomery WH) Imperial Chemical Industries Imperial Chemical Industries Ltd. (McEachran D) Imperial Chemical Industries Ltd. (Pearcy J) Imperial Foods Ltd. Imperial Group Ltd Imperial Group Ltd: (Hardy DW) Inchcape & Co. Ltd. Industrial Credit Company Ltd. Industrial Ireland Development Authority Inland Revenue Innes JL Institute of Bankers Institute of CA's in Australia (ICAI) in Institute CA's Ireland of ICAI Dublin Society Society ICAI Leinster Institute of CA's of Scotland Edinburgh General Discussion Group Institute of Chartered Secs-'and Admin. Institute of Coat & Management Accountants Institute of Directors R (QC) Instone (Tank Container System) Ltd. Interflow Computers Ltd. International (Holdings) Invergordon Distillers Investment Bank of Ireland Ltd. Irish Bafiks' Standing Committee Issuing Houses Association ) (International & Corp. Telegraph Telephone ITT ITT (Knortz HO ITT Consumer Products (UK) Ltd. JA Kinnear J Brockhouse & Co. Ltd. J Hepworth & Son plc JR Fenner & Co. Ltd. Appendix

1

Page

13

3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 5 4 1 5 5 5 1 1 5 1 1 4 4 5 4 3 3 3 3 3 3 4 3 4 5 1 1 6 1 4 4 1 5 1 2 1 1 1

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 24 20 20 20 20 10 18 18 36 00 00 00 00 00 00 00 00 00 00 00 00 00 ED14(Late) 00 40 22 03 37 00 25 31 03 03 19 00 ED7 2 05 2 16 2 05

2 1 2 2 2 2 2 2 2 2 2 3 2 2 2 2 2 1 8 1 2 2 1 1 1 1 1 5 5 1 2 1 9 5 5 5 4 4 1 1 1 1 1 1 4 5 5 1 7 7 1


0537 0538 0539 0540 0541 0542 0543 0544 0545 0546 0547 0548 0549 0550 0551 0552 0553 0554 0555 0556 0557 0558 0559 0560 0561 0562 0563 0564 0565 0566 0567 0568 0569 0570 0571 0572 0573 0574 0575 0576 0577 0578 0579 0580 0581 0582 0583 0584 0585 0586 0587 0588 0589 0590 0591

J Lyons Group/J Lyons & Co. Ltd. Jackson Andrews & Co. Jarvis-Porter Ltd. Jarvis RL John Heathcote & Co. Ltd. John Laing & Son Ltd. /John Laing Ltd. John Lewis Partnership (Holdings) Johnsen & Jorgensen Ltd. Johnson & Firth Brown Ltd. (Buildings & Constr. Joint Taxaiion C'ttee Engin'ing Jones WS Josolyne Layton-Bennett & Co. J Sainsbury Ltd. Kay JA Kenna R Crowley & Co. (Rove D) Kennedy PHA Kenyon AJ (Peat, Kerevan Marwick, Mitchell & Co. $ London) Kerr RF Kerr MacLeod & Co. /Kerr MacLeod & Macfarlan Keymer Haslam, & Co. Kidsons Kidston Jackson & Co. King Mi Kingsford Garlant & Co. Kitchen Prof. J Kleinwort Benson Ltd. Krieg E Kyme RC Lacey K Lafferty M L'Estrange J Lamont GW Lamson Industries Ltd. Land Securities Trust Ltd. Investment Lane Developments Ltd. Lang Bros. Langton Jackson & Co. Laporte Industies Ltd. Law Land Company Ltd. Lawless ECI Law LW Lawrence Wilson & Son Ltd. (England) Law Society (Scotland) Law Society Lawson Hamlyn & Co. ) Sir W (Binder Lawson Prof GH Lead Industries Group Ltd. Lee Cooper Group*Ltd. Lee GA (Freeman RN) Lehman Brothers Leicester Group Industrial Life Association Offices Lincroft Kilgour Group Ltd. Lingwood Estates Ltd.

Appendix

1

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14

11 25 1i 52 12 11 11 11 12 ) 41 51 21 11 52 55 55 52 51 52 24 22 21 6 52 22 52 11 56 51 5

10 00 14 00 00 02 16 00 06 00 00 00 11 00 00 00 03 00 00 00 00 00 38 ED6 00 00 00 31 00 00

ED8

51 14 52 00 52 00 11 00 11 32 12 32 6 37 ED6 22 00 11 20 11 32 52 00 50 00 1 00 ED11 41 00 44 00 51 00 52 00 11 08 11 -17 52 00 57 25 32 00 41 00 11 00 12 32


0592 0593 0594 0595 0596 0597 0598 0599 0600 0601 0602 0603 0604 0605 0606 0607 0608 0609 0610 0611 0612 0613 0614 0615 0616 0617 0618 0619 0620 0621 0622 0623 0624 0625 0626 0627 0628 0629 0630 0631 0632 0633 0634

& Paines Linklaters Littlewood EH Littlewoods Organisation Ltd. Ltd. Lloyds Bank/Lloyds Bank International/BOLSA London (East) ICD Ltd. London Industrial Group of Chartered Accountants London Life Association Ltd. London & Northern Group Ltd. London & Overseas Freighters Ltd. Ltd. London & Provincial Shop Centres (Holdings) London & Scottish Marine Oil Company Ltd. London Young Chartered Accountants' Group Loney KE Longcrofts Lonrho Ltd. Lovell Construction Group/YJ Lovell (Holdings) Low and Bonar Group Ltd. Luccan A Lumsden PJS Lunt MHC MEPCLtd. MacCorquodale & Company Ltd. McCusker IC MacDonald Martin Distilleries McLaren JR McLean AT MacLochlainn N McMonnies PN MacNair HSA Manbre & Garton Ltd. Mann Judd Manufacturers Finance Ltd. Hanover Industrial Marks and Spencer plc Marley Ltd. /Marley Tile Company'Ltd Marley Ltd. /Marley Tile Company Ltd: (Green WG) Marryat & Scott Mars Ltd. Marsh P Marshall JB Martin & Acock Martin B Martin RH Matthew Hall & Co. Ltd.

0635 Meekins 0636 0637 0638 0639 0640 0641 0642 0643 0644 0645 0646

0 5 1 1 1 3 1 1 1 1 1 3 5 2 1 1 1 5 5 5 1 1 5 6 5 5 5 5 5 1 2 1 1 1 5 1 .1 5 5 2 5 5 1

5

DE

Meeson Makinson & Co. Mepham MJ Merrett AJ & Sykes A Metal Box Ltd. Metal, Closures Ltd. Middleton SA Midland Bank Ltd. Midland Montagu Industrial Finance Ltd. Midlands Industry Group of Finance Directors Midland Yorkshire Tar Distillers Ltd. (Dixon Miley & Co. Appendix

1

Page

15

S)

2 5 5 1 1 5 1 1 1 5 2

1 2 2 1 1 1 1 1 1 1 1 1 1 1 2 4 5 1 2 1 1 4 4 4

2 1 1 1 1 2 2 2 1 1 2 2 9 1 2 2 4 2 2 2 1 1 2 2 5

40 00 16 25 22 00 28 02 22 32 24 00 00 00 ED6 36 02 23 00 00 00 32 14 00 37 ED6 00 00 ED13 ED6 00 00 00 33 16 01 01 00 ED6 10 00 00 00 00 00 04 00 00 00 00 15 15 ED6 25 25 00 00 00


0647 0648 0649 0650 0651 0652 0653 0654 0655 0656 0657 0658 0659 0660 0661 0662 0663 0664 0665 0666 0667 0668 0669 0670 0671 0672 0673 0674 0675 0676 0677 0678 0679 0680 0681 0682 0683 0684 0685 0686 0687 0688 0689 0690 0691 0692 0693 0694 0695 0696 0697 0698 0699 0700 0701

4 00 ED7 Ministry Defence of 5 1 00 Ministry of Defence *(Penfold W) 1 1 05 Cotts-Group Ltd. Mitchell 5 2 00 Moan LDA Mobil Oil Co Ltd/Mobil Producing Northwest Europe Inc 1 1 24 5 1 00 Moir D 1 1 05 Molins Ltd. 5 2 00 Monkhouse, JFM 4 1 00 Monopolies Commission 5 1 00 TA) Monopolies Commission (Goodwin EJ & Wells 1 1 00 Moodies Services Ltd. 5 9 00 Moore FJ 2 1 00 Moore Stephens & Co. 6 1 38 Moore Stephens & Co. (as a special interest) 1 1 08 Morgan Crucible Company Ltd. 1 1 14 Morgan-Grampian Ltd. 1 1 31 Morgan Grenfell & Co. Ltd. 5 2 00 Morgan R 5 1 00 Morgenstern PL 2 1 00 Morley & Scott 5 1 31 Morris WH 5 2 00 Morris RC 5 2 02 Mott Hay & Anderson Holdings (Holland AJ) 5 2 00 Mumford MJ 1 2 02 Murphy Bros. Ltd. 1 1 24 Murphy Eastern Oil Company 5 2 00 Myddleton Prof. DR 00 6 3 NIVRA (Nederlands Instituut van Registeraccountants) 1 1 00 Namsorg Trust Ltd. 5 1 00 Napper D 4 1 00 National Association Funds Pension of 4 1 00 National Association Owners Property of 4 00 2 National Association Stockholders Steel of 1 9 25 National Bank of New Zealand Ltd. 1 00 1 National Coal Board 4 1 00 (NEDO) National Economic Development Office 4 1 00 Employers National Trades Federation of Building 1 2 04 Ltd. National Nuclear Corporation 4 1 00 National Water Council 1 00 2 Neville Russell 1 1 32 New London Properties Ltd. 1 5 00 Newman DF 5 2 00. Newman ES 5 1 00 Newman JA 5 2 00 Nicholls F 5 1 00 Nicholson NA 1 1 31 & Sons Ltd. KM Rothschild 5 2 00 Nobes CW 5 1 00 Norland CC 2 1 00 Norman Freeman & Co. . , 1 5 25 Northern Bank Ltd. 1 2 00 North West Water 1 2 28 Norwich Union Life Insurance Society Ltd. 5 1 00 O'Farrell W 5 5 00 O'Leary T Appendix

1

Page

16


0702 O'Loan

5 5 00

D

0703 O'Reilly DJ International 0704 Occidental 0705 Ocean Transport & Trading

5 5 00 1 1 24 1 2 22

Oil Inc. Ltd.

1 1 23

0706 OCSGroup Ltd. 0707 0708 0709 0710 0711 0712 0713 0714 0715 0716 0717 0718 0719 0720 0721 0722 0723 0724 0725 0726 0727 0728 0729 0730 0731 0732 0733 0734 0735 0736 0737 0738 0739 0740 0741 0742 0743 0744 0745 0746 0747 0748 0749 0750 0751 0752 0753 0754 0755 0756

Mrs. DMT (NEDO) Oldershaw Oswalds AE Ovenden Paceco International Ltd. A Pakenham-Walsh PA Management Consultants Ltd. Panel on Take-Overs and Mergers & Co. Fitzpatrick Pannell Kerr Forster/Pannell I& Lee Papps GA HP Parfitt Prof RH Parker Partridge GW EJ, Patrick Peachy Property Corporation Ltd. Pearce Clayton & Maunder Pearce MF Pears SJ Pearson CW Pearl Assurance Company Ltd. Peat Marwick Mitchell & Co. (Dewar GDH) Peat Marwick Mitchell & Co. (Glasgow) Peninsular Company/P&O & Oriental Steam Navigation Pensions Research Accountants Group Percy Bilton Ltd. Perkins SL Perks RW Perseus Property Company Ltd. Pfizer Ltd. (Vermeulen H) Philips Gleoilampenfabrieken Ltd. Industries Philips & Associated Electronic Phillips Petroleum Company Europe-Africa Pilkington Brothers*Ltd. Company Ltd. Pioneer Mutual Insurance AG Piper KF Plant Holdings Ltd. Plantation Company Ltd. Plessey PM Dodd & Co. P Noel Leonard & Co. Porter Matthews & Marsden Ltd. Society Portsea Mutual Co-operative Island Potter KS & Co. Price Waterhouse Price Waterhouse & Co. (Individual partners) Price Wi (Holdings) Ltd. Pritchard Cleaners Pronger CJT Ltd. Investment Property Corp. Reversionary and Trust Ltd. Property & Investment Holding Provident Association Life of London Ltd.

Appendix

1

Page

17

5 2 5 1 5 1 4 2 5 5 5 5 5 1 2 5 5 5 1 2 5 1 4 1 5 5 1 1 5 1 1 1 1 5 5 1 1 2 2 2 1 5 2 5 5 1 5 1 1 1

1 4 2 2 5 1 .1 1 2 2 2

00 00 00 00 00 00 00 00 00 00 00 ED13

2 1 2 2

00 32 00 00

ED6 4 1 1 4 1 2 1 2 2 2 2 6 1 1 2 2 2

00 28 00 00 22 00 02 00 00 32 12 19 19 24 01 28 00

ED6 1 2 2 5 2 2 1 1 1 2 1 2 1 1 1

36 03 00 00 00 16 00 00 OQ. 00 23 00 32 32 28

PROFESSIONAL ACCOUNTING STANDARDS SETTING PROCESSES INTHE

0757 0758 0759 0760 0761 0762 0763 0764 0765 0766 0767 0768 0769 0770 0771 0772 0773 0774 0775 0776 0777 0778 0779 0780 0781 0782 0783 0784 0785 0786 0787 0788 0789 0790 0791 0792 0793 0794 0795 0796 0797 0798 0799 0800 0801 0802 0803 0804 0805 0806 0807 0808 0809 0810 0811

Public Companies Taxation Discussion Group Hilton Goodison & Co. Quilter Ltd. Racal Electronics International Ltd. Ralli Ranger Oil (UK) Ltd. Ltd. Rank Organisation Rank Xerox Ltd. Ransome Roffman Pollard Ltd. Ransome Roffman Pollard Ltd. (Cutler DR) HH Rappaport Rayman RA Raymond Schomberg Readson Ltd. Ready Mixed Concrete Ltd. & Colman Ltd. Reckitt Ltd. Rediffusion Redland Ltd. Reed International Ltd. Rees VW (London & Provincial Shop Centres (Holdings) Regional Properties Ltd. Registry Societies of Friendly Renold Ltd.. Renshall M Dublin Revenue Commissioners/Superin. Inspectors Reynolds McCarron Reynolds KMcC Richard Clay and Company Ltd. Richards IB Richardson JE Rio Tinto-Zinc, Ltd. (RTZ) Corporation Ltd. (Barker JER) RTZ Industries RTZ Industries Ltd. (Smith SA) RTZ Services Ltd. (Simkiss JC) RJ Read (Holdings) Ltd. Roberts Legge & Co. Robertson & Baxter Robinson JA Robson Rhodes Robson Rhodes (as a special interest) Rockware Group Ltd. KJ Rosier Ross D Rothmans Ltd. Rothmans International/Carreras Rowntree Mackintosh Ltd. Rowntree Mackintosh Ltd. (Bottomley EG) Group of Companies Royal Dutch/Shell D) Group of Companies (Williamson Royal Dutch/Shell Royal Institution of Chartered Surveyors Society Royal Liver Friendly (The) Rubber Growers' Association Rudd Dr. D Rush & Tompkins Group Ltd. Russell I Rutteman Pi SAB Brake Appendix

1

Page

18

UK

41 00 01 00 12 03 00 ED8 1 11 24 11 21 11 21 11 05 52 05 58 00 52 00 38 ED6 6 12 17 1 -2 01 11 12 12 00 12 01 11 15 51 32 11 32 41 00 12 05 51 00 45 00 25 00 52 00 12 14 52 00 52 00 11 35 51 35 51 35 51 35 12 00 22 00

37 6 55 00 21 00 61 38 12 15 00 5 511 18 12 10 52 10 11 24 51 24 61 39 02 28 38 6 52 00 1 2,32 52 00 51 00 00 1

ED6

ED10 ED6/13

ED6

ED6


0812 0813 0814 0815 0816 0817 -0818 0819 0820 0821 0822 0823 0824 0825 0826 0827 0828 0829 0830 0831 0832 0833 0834 0835 0836 0837 0838 0839 0840 0841 0842 0843 0844 0845 0846 0847 0848 0849 0850 0851 0852 0853 0854 0855 0856 0857 0858 0859 0860 0861 0862 0863 0864 0865 0866

Sons & Co. (Hawker PJ) Saffrey PJ Sainty Sands JE Saunders TJW (Woodham JB) Ltd. Investment Management Schlesinger Schroder Wagg (J Henry) & Co. Scotch Whiskey Association A Scott JA Scott & Newcastle Breweries Ltd. Scottish & Newcastle Breweries Ltd. (Renwick H) Scottish (Group of) Finance Directors Scottish Seamark M Sears Holdings Ltd. & Co. Ltd. (Pyall PD) Sedgwick Collins Trust Ltd. Selection Ltd. Selincourt SGB Group Ltd. AP Shearer Shedden JB Group Ltd. Shepherd Building Sheridan J Sixe Darby Berhad DJ) Simon Engineering Ltd. (Dillon Simon DS & Unwin SW Singleton Fabian Derbyshire & Co. Slater Chapman & Cooke Slater Walker Securities Ltd. Slough Estates Ltd. Slowman DE Smith Bros. Ltd. Smith DT Smith E

Cos. Ltd. (Rennocks, J) Smith & Nephew Associated Smith TD Smith WHP Smith WRM Snow AB Aerospace Companies Ltd. (15/8/75) Society of British Society of Investment Analysts Council of CA's National South African RP Southall (Birmingham) Ltd. Southalls Trading Society Ltd. Southern Counties Agricultural Board South of Scotland Electricity South West Water Authority S Pearson & Son Ltd. Speer HP J Spencer Spicer & Pegler Spriggs MG Property St. Martins St. Michael Finance Staas S E Stamp Prof.

Appendix

Corporation Ltd.

1

Page

Ltd.

19

21 52 58 52 51 11 44 54 5 12 52 14 52 11 51 11 11 12 52 52 12 52 19 12 52 21 21 11 12 5 11 52 52 52 52 50 59 5 11 42 39 5 12 12 14 12 11 56 52 21 52 11 11 59 54

00 00 00 00 00 31 09 00 ED13 09 09 00 00 16 30 34 17 02 00 00 02 00 36 04 00 00 00 33 32 ED13

33 00 00 12 00 00 00

ED13 00 ED14(Late) 00 00 ED6

12 00 00 00 23 00 00 00 00 32 33 00 00


0867 Standard Telephones and Cables Ltd. (ITT/STC) 1 1 03 0868 Stanley Morrison 37 ED6 6 0869 Stapleton BL 5 ED24 0870 Starkman Kraft Rothman Berger & Grill 2 8 00 0871 Stead & Simpson Ltd. 1 2 16 0872 Steel Brothers and Company Ltd. 1 2 36 0873 Steetley 1 2 08 Co. (The) 0874 Stenhouse Holdings Ltd. 1 4 30 0875 Stephen Dickinson 2 2 00 0876 Steward DG 5 5 00 0877 Stirling 5 4 00 JY 0878 Stock Conversion and Investment Trust Ltd. 1 1 32 4 5 00 0879 Stock Exchange (Dublin) 4 1 00 0880 Stock Exchange (London) 5 5 00 0881 Stokes Bros. & Pim (Burns AM 2 5 00 0882 Stokes Kennedy Crowley & Co. 5 ED6 0883 Stonehouse DM 0884 Stoy Hayward & Co. 2 1 00 5 5 00 0885 Sturgess KT 1 2 05 0886 Sulzer Bros. (UK) Ltd. 0887 S&W Beresford-Ltd. 1 1 36 0888 Sydenham HW ED6 5 00 ED6 0889 Sydenham Snowden Nicholson 2 0890 "Syndicates" 5 0 00 0891 Tagent ME 5 2 00 0892 Tansley Witt/Tansley 2 1 00 Witt, Jamess Dangerfield 0893 Tarmac Ltd. 1 2 01 0894 Tate & Lyle Ltd. 1 1 10 5 ED6 0895 Tayler RPS .. 5 1 22 0896 Taylor JR-(British & Commonwealth Shipping Co Ltd) 1 1 02 0897 Taylor Woodrow Ltd. 1 1 32 0898 Taylor Woodrow Property Ltd. 1 6 03 0899 Tektronix Ltd. 2 1 00 0900 Temple Gothard & Co. 5 9 00 0901 Terrett GA 3 2 00 0902 Thames Valley Commercial Group 1 1 36 0903 Thomas Borthwick & Sons Ltd. 1 2 13 0904 Thomas Cook Group Ltd. 5 2 00 0905 Thomas GC 1 2 00 0906 Thomas Mercer Ltd. 1 1 08 0907 Thomas Tilling Ltd. 5 2 00 0908 Tombleson PJ 5 2 00 0909 Thomsett AJ 5 2 00 0910 Thomson Mclintock AA) & Co. (Birmingham)(Davies 2 4 00 0911 Thomson McLintock & Co. (Edinburgh/Glasgov) 2 1 00 0912 Thomson McLintock'& Co. (London) 1 1 24 0913 Thomson North Sea Ltd. 0914 Thomson Organisation Ltd/Thomson British Holdings Ltd 1 1 00 1 1 13 0915 ThornJEMI 2 1 00 0916 Thornton Baker & Co. 1 2 08 0917 Thos. W. Ward Ltd. 0918 Thos. W. Ward Ltd. (Embrey JD) 5 2 08 1 2 00 0919 Tilcon Ltd. 0920 Touche Ross & Co. 2 1 00 5 00 ED10 0921 Townsend GB Appendix

1

Page

20


0922 0923 0924 0925 0926 0927 0928 0929 0930 0931 0932 0933 0934 0935 0936 0937 0938 0939 0940 0941 0942 0943 0944 0945 0946 0947 0948 0949 0950 0951 0952 0953 0954 0955 0956 0957 0958 0959 0960 0961 0962 0963 0964 0965 0966 0967 0968 0969 0970 0971 0972 0973 0974 0975 0976

Towsey PA Park Estates Ltd. Trafford Transport Development Group Ltd. (Dixon RVH) Travers Smith & Braithwaite Ltd. International Ltd. /Tricentrol Tricentrol Finance Ltd. Tricity DA Trigwell Trustee Savings tanks Central Board Travis & Co. Tube Investments Ltd. Turner & Newall Ltd. Youngs & Co. Turquands Barton Mayhew & Co. /Turquand UK Atomic Energy, Authority Ltd. Supply Trade Association UK Agricultural Ulster College (New University Ulster of) IM Underwood BR Spooner MJ & Laughland Unigate Ltd. Unigate Ltd. (John AW) Unilever Ltd. United Biscuits Ltd. United City Merchants Ltd. United Dominions Trust Ltd. United Gas Industries Ltd. United Rum Merchants Unit Trust Association Universal Grinding Ltd. G vanden Avyle Vickers Ltd. Vieler G Viney Merretts Waine TE Wainman D Walker-Taylor PH Wanless PT Warner Estate Holdings Ltd. ' Water Companies Association Waterford Glass Ltd. ND P& Floyd Watson IR Collins Watson P Watson RW Weale PB Wedgwood Ltd. Weeks H (of ICFC) Weetman P Wellcome Foundation Ltd. (Beeton DF) West MO'B Westbrick Products Ltd. Ltd. Westland Aircraft West Riding Worsted & Wollen Mills Ltd. Westwick CA Wheeler Crittal Berry Wheeler M (QC) Whinney Murray & Co. (Griffin RA) Whinney Murray & Co. (Paris)

Appendix

1

Page

21

5 9 00 1 2 32 1 1 22 5 1 00 1 1 24 1 2 27 5 2 00 4 1 25 5 2 00 1 2 05 1 2 08 2 1 00 1 1 00 4 1 00 4 5 00 1 5 00 5 1 ED24 1 1 10 5 1 10 1 1 10 1 2 10 1 1 36 1 1 00 1 1 23 37 ED6 6 4 1 00 1 2 05 ED8 5 6 1 1 05 5 1 00 2 1 00 5 2 00 5 1 00 5 2 00 5 2 00 1 1 32 4 1 00 1 5 19 5 2 25 5 7 00 5 1 00 5 2 00 1 2 19 5 1 00 5 2 00 5 1 00 5 ED6 1 2 00 1 2 05 1 2 17 5 2 00 00 ED6 1 5 1 40 2 1 00 5 6 00


0977 0978 0979 0980 0981 0982 0983 0984 0985 0986 . 0987 0988 0989 0990 0991 0992 0993 0994 0995 0996 0997 0999 1000 1001 1002

EA Whiting London & Co. Whittaker WR O'Donnell WR Smith & Son Ltd. Whyman PRW L Wilk R Williamson R Willins Investments Ltd. Wilson (Connolly) JR Wilson de Zouche & Mackenzie (Taylor CC) Wilson JD Winters Sons & Co. Ltd. Wm. Brandt's Wm. Teacher & Sons Woodall-Duckham Woodhams AC Wright AC Wright Stevens & Lloyd CGA) Yattou Furniture Ltd. (Kelland Yatton Furniture Ltd. (McKenzie IC) Zanker FWA Zeff Prof SA de Zoete & Bevan/de Zoete & Gorton (Thompson Hanson Trust Ltd. WO Crossley & Co. O'Boyle PG

Appendix

1

Page

22

AP)

52 21 25 11 52 5 24 54 12 59 52 52 11 6 1 5 51 21 52 52 52 57 51 12 22 55

00 00 00 16 00 ED8 00 00 32 00 00 00 31 37 ED6 00 ED6 ED6 00 00 00 00 00 00 33 00 00 00

0


APPENDIX 2 PROPOSAL DEFINITION

2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11

ED1 Proposals SSAP1 Proposals ED16 Proposals ED20 Proposals ED21 Proposals ED22 Proposals ED23 Proposals ED25 Proposals ED26 Proposals ED27 Proposals Gener al proposals

Appendix

2 Page


APPENDIX 2 PROPOSAL DEFINITION distits:

First

& second

Third

& fourth-digits:

2.1

ORIGINAL proposal (00-ORIGIM)

AMENDHENTproposal

ED1 PROPOSALS

0100 ED1 Paragraph 6(a) 0101 , Amend 01 by restricting than 20% 0102 Amend 01 by including

joint

venture

partners

to not

less

investments in equity scope all of size of holding regardless 0103 Amend 01 by allowing joint term ventures short less 0104 Amend 01 by restricting joint to not partners venture than 10% 0105 Amend 01 by restricting definition company" of "associated (-ED25 0301) to only joint ventures 0106 Amend 01 by excluding listed of companies from definition companies associated 0107 Amend 01 by including in definition unincorporated (-SSAP1 joint 0105) partnerships and ventures 0108 Amend 01 by allowing include exclude to or companies depending on a associated companies only at their option "true and fair view" or "impracticability" 0109 Amend 01 by using "associated than some expression other is defined in tax law company" which already 0110 Amend 01 by defining in "associated more much company" (but rigorous terms unspecified) 0111 Amend 01 by extending 0300 to apply to joint ventures investment 0112 Amend 01 by adding for or the which a company in % terms, to the parent results are material, 0113 Amend 01 by defining "joint venture" interest 0114 Amend 01 by restricting to a "substantial" by 0115 Amend 01 by adding tax defined as companies associated legislation 0116 Amend 01 by excluding which are not profit organisations all (-SSAP1 distributing 0106) organisations 1948 CA 0117 Amend 01 by basing definition the the on that of % holding definition but the changed subsidiary with of a 0118 Amend 01 by adding "or conglomerates"

ED1 Paragraph 6 (b), first part "approximately" Amend 02 by deleting "10V in place of "20V Amend 02 by substituting interest-of Amend 02 by calculating the Z as net beneficial parent (-SSAPl 0205) 0204 Amend 02 by excluding to a fixed percentage of any reference in equity voting rights; perhaps substituting materiality place (-SSAPI 0214) 0205 Amend 02 by substituting 1125V in and of 1120V place deleting of the requirements any other on the nature relationship (-SSAPl 0206 Amend 02 by substituting "33V in place of "20V 0215) 0200 0201 0202 0203

Appendix

2 Page

2


(-SSAP1 "20V "25V in place of 0207 Amend 02 by substituting 0208) , inclusion 0208 Amend 02 by requiring of companies with less than justifies it if degree holding of control minimum equity (-SSAP1 0202) 'Which in 0209 Amend 02 by adding parent companies associated 20% 20% in interest the profits were or profits owns either of parent's 0210 Amend 02 by adding companies which were >20% of the parent's net assets 10% is limit 0211 Amend 02 by adding lower only companies where influence if significant is exercised 0212 Amend 02 by requiring takes the % of the net equity that into account options, indirect holdings etc. is investments 0213 Amend 02 by defining level which of a second than % but still less than the cut-off greater or material, the but not treated as an associated for all which company, (-SSAP1 information is in be disclosed to notes required 0216) 0214 Amend 02 by requiring disclosure conditions of any special attached to shares held 0215 Amend 02 by requiring business disclosure of of of nature associated company in 0216 Amend 02 by requiring 10% 0209 0210 but as set out and as CA1967 (-SSAP1 0206) in 0217 Amend 02 by defining comapny as any associated 'company holding is 26% which and 0218 Amend 02 by basing holding on voting shares not equity 0219 Amend 02 by substituting 15% in place of 20%-0220 Amend 02 by restricting companies to companies associated for the whole year the definition which fit 0300 ED1 Paragraph 6 (b), second part (-SSAPI 0301) 03 influence" Amend by "significant defining -0301 0302 Amend 03 by restricting to cases where significant-influence (-SSAPI 0501) is actually 0302, ED25 exercised 0400 ED1 Paragraph 7 for 0401 Amend 04 by excluding some which companies associated is it if a eg. control other exercises party actually subsidiary of another for 0402 Amend 04 by deleting requirement management participant 0403 Amend 04 by restricting definition. to companies in which the for joint has or otherwise parent reponsibility earnings, a control exercises "long be 0404 Amend 04 by deleting investment to requirement-for term" (-SSAPl 0213) ý 0405 Amend 04 by specifying how management participation or (-SSAPl influence be 0403) should, significant evidenced * 0406 Amend 04 by deleting be that at requirement participation board level and adding "or is in a position to participate" "participates" after for 0407 Amend 04 by adding investments that are a presumption the long term except where (a) part of a dealing companies for (b) held directors they the portfolio; or state that are Appendix

2 Page


short term ,

0408 Amend 04 does' not accounts 0409 Amend 04 long-term, 0410 Amend 04 directors" 0411 Amend 04

by requiring exercise

associated companies over which parent in identified be to to notes control

by not requiring by restricting by defining

non-joint this

to

"long-term"

venture the

to be held

"intention

of

for the

(-SSAP1 0404)

0500 ED1 Paragraph 8 (a) in 0501 Amend 05 by specifying treatment companies of associated interim accounts 0502 Amend 05 by inlcuding interest in the same manner receipts as dividend receipts 0503 Amend 05 by requiring in parent company's own same treatment accounts as in group accounts (-SSAPl 0501)' in 0504 Amend 05 by specifying or treatment of companies passing including out of definition of associated companies; acquisitions and disposals 0505 Amend 05 by requiring declared up to parent's only dividends B/S date to be taken into parent's (-SSAPl 0601) accounts 0506 Amend 05 by requiring 50% full or consolidation of near otherwise substantial associated companies 0600 ED1 Paragraph 8 (b) 0601 Amend 06 by requiring by information be disclosed the to all than way of note perhaps as a supporting rather schedule brought into the accounts (-SSAPl 0701) 0602 Amend 06 by defining "group's as net share of profits" beneficial in interests that is, after any minority share; intermediate companies is 0603 Amend 06 by requiring 0610 but only where consolidation' impracticable 0604 Amend 06 by requiring in be same treated to minorities that'is manner as for subsidiariess minorities gross with (-SSAPl 2803) Interest share deducted under Minority 0605 Amend 06 by requiring full associated consolidation of companies (-SSAPl 0805 0606 Amend 06 by specifying ,) treatment 2802) (-sSAP of minorities (-SSAP1 0607 Amend 06 by specifying treatment of'cross-holdings 0707) 0608 Amend 06 by requiring 0601 and supplementary produce consolidated accounts which include associated companies as under ED1, perhaps in columnar form ,. 0609 Amend 06 by requiring be to partly owned subsidiaries brought in on a "group's share" only basis as well 0610 Amend 06 by specifying treatment of profits of associated companies where dividend restrictions apply 0611 Amend 06 by requiring losses follow that profits, which which were not provided because they 6xceeded the cost of investment in the associated the not be companys should taken into account

Appendix

2 Page


0700 ED1 Paragraph 9 intermediate 0701 Amend 07 by requiring parent owned wholly companies on the equity companies not to reflect associateý in in their own accounts; basis as an exclusion perhaps (-SSAPl 13 0901) paragraph 0702 Amend 07 by making provision for group accounts not prepared associated companies accounts to incorporate as consolidated in the same non-consolidated-type consequential of format; changes in paras 22 and 24 10 0800 EDI Paragraph 0801 Amend 08 by excluding 0802 Amend 08 by specifying owned subsidiaries

associates treatment

of

associates of associates

(-SSAPl of

0902) partly

11 0900 ED1 Paragraph for "where 0901 Amend 09 by deleting as a condition material" including inclusion but of associated company's results for immateriality both investment ground of results as and in 13 paragraph ommission 0902'Amend 09 by deleting to with all references materiality; in 1300 consequential

1000 ED1 Paragraph 12 first sentence 1001 Amend 10 by requiring disclosure of of use of effect different by associated companies accounting policies (-SSAPl 1907) 1002 Amend 10 by specifying treatment on prepared of accounts basis wholly inconsistent with parent's accounting policies; , banking eg overseas or exempt associates 1100 ED1 Paragraph 12 (a) "audited (or published where audit 1101 Amend 11 by substituting is not required) accounts ending in current year" in' place before"; of "a date which is not more than three months (-SSAPl is this the CA1948 requirement for subsidiaries 1102) "three "six 1102 Amend 11 by substituting in of months" place months" 1103 Amend 11 by specifying but time an open consistent difference to no material subject of change in pattern trading since year end of associated company 1104 Amend 11 by requiring the period of difference to be say, three months before or after the parent company's Balance Sheet date "latest 1105 Amend 11 by substituting audited (or published where is not required) accounts" in place of "a date which audit is not more than three months before" 1106 Amend 11 by requiring a statement in notes where no audited companies are available accounts of associated for 1107 Amend 11 by requiring CA1948 criteria those similar as subsidiaries 1108 Amend 11 by prohibiting after of accounts use ending parent's own B/S date

Appendix

2 Page


1109 Amend 11 by allowing after audited accounts ending shortly B/S date provided results are apportioned and parent's is made in notes of basis used disclosure 1200 ED1 Paragraph 12 (b) is 1201 Amend 12 by substituting, where using audited accounts impracticable, the requirement that the information shall, if not otherwise shown, be shown by way of note; this is in Sch2 CA1967 1202 Amend 12 by applying this paragraph to unaudited accounts, not unaudited interims "sufficient 1203 Amend 12 by defining assurance" information 1204 Amend 12 by requiring financial only published is listed to be used where the associated company 12, last 1300 ED1 Paragraph part 1301 Amend'13 by deleting reference 1302 Amend 13 by requiring disclosure end

to materiality of the dates

of

actual

year

1400 ED1 Paragraph 13 (a) for 1401 Amend 14 by including immateriality ground as a ' ommission (-0002) 1402 Amend 14 by including inadequate impractability, h as suc in the assoc iated companys as accounting records or policies a ground for omission 1403 Amend 14 by requiring of treatment of application consistent (-SSAPl 0503) definition disclosure and full of a change 1404 Amend 14 by including different as a of business nature ground for omission 1405 Amend 14 by not stating the two examples of reasons given in 13 but emphasising the principle paragraph 1406 Amend 14. by requiring information disclosure ED1 the of all by way of note where different is business a nature of ground for omission 1500 ED1 Paragraph 1600 1601 1602 1603

13(b)

ED1 Paragraph 13 last sentence Amend 16 by requiring disclosure of names of omissions Amend 16 by requiring distribution of accounts of omissions Amend 16 by requiring than negatives positive, rather disclosure on which of associated companies; or criteria they have been included

1700 EDI Paragraph 14 1701 Amend 17 by restricting the provision of losses to writing (-SSAP1 investment, including loanst the off original any 07069ED25 4001) 1702 Amend 17 by requiring of any statement, setting out details Sheet be Balance to to not consolidated, associated attached of parent in notes 1703 Amend 17 by allowing disclosure optional

Appendix

2 Page


1800 ED1 Paragraph 15 1861 Amend 18 by requiring consolidation adjustments only where (-SSAPl 1901) practicable 1802 Amend 18 by specifying in greater detail the consolidated be to s adjustment. made 1803 Amend 18 by requiring to be on stocks profits unrealised degree only where parent does not have significant adjusted of trading of control 1804 Amend 18 by requiring disclosure of the adjustments made 1805 Amend 18 by requiring companies of associated restatement to take account of values on which acquisition assets net in paragraph 12 cost was based; with consequential be 1806 Amend 18 by allowing to the consolidation adjustments optional 1807 Amend 18 by requiring consolidation adjustments only where information the the other would not prejudice shareholders of the associated company 1808 Amend 18 by requiring consolidation adjustments only where (-SSAP1 1901) "material" 1900 ED1 Paragraph 16, first sentence 1901 Amend 19 by including group's share of profits on an aftertax basis (-SSAP1 2002) 1902 Amend 19 by requiring to be brought group's share of profits in on a one-line basis only 1903 Amend 19 by requiring to be brought group's share of profits into trading profits associated where joint venture companies are an essential part of parents trade 1904 Amend 19 by requiring dividends share received and group's of retained after-tax to be brought in separately profits 1905 Amend 19 by requiring disclosure separate aggregate of profits and aggregate losses on associated companies 1906 Amend 19 by requiring separate disclosure of UK and overseas earnings and taxation 1907 Amend 19 by requiring disclosure amounts separate of (-SSAP1 dividend 2501) received, or receivable, as 1908 Amend 19 by requiring share separate disclosure of group's of profit after tax 2000 ED1 Paragraph 16, second sentence 2001 Amend 20 by requiring disclosure in distributability the difference profits 2100 ED1 Paragraph 17 2101 Amend 21 by requiring company taken into overseas witholding 2102 Amend 21 by requiring on distribution of (-SSAPI 2401) 2103 Amend 21 by requiring future dividends or 2104 Amend 21 by refering comprehensively

of a statement of associated

explaining companies'

disclosure of any tax of associated tax, account in computing parent's* eg. tax disclosure tax payable of any further profits associated companies' retained full for any tax payable on provision (-SSAPl 3301) realisations discusses to N27 which tax more

Appendix

2 Page


2105 Amend 21 by including 2106 Amend 21 by requiring losses b/f

in scope deferred tax disclosure of any relief of effect

2200 ED1 Paragraph 18 items which 2201 Amend 22 by excluding in the group accounts 2202 Amend 22 by requiring exceptional of tax 2203 Amend 22 by requiring disclosure of materiality regardless "exceptional" 2204 Amend 22 by defining .2205 Amend 22 by changing name from ordinary"

would not be items of all

exceptional

to be brought exceptional

"exceptional"

for

to

in net items "extra-

19 2300 EDI Paragraph 2301 Amend 23 by restricting to undistributable profits 2302 Amend 23 by requiring in profits associated retained be deducted to from companies and consolidated profits (=SSAP1 3202) losses 2303 Amend 23 by requiring disclosure, in profits of and lossess for distribution profits actually available 2304 Amend 23 by requiring disclosure to which control of extent distributability is shared of of profits or even with, to, others subordinated 2400 EDI Paragraph 20 2401 Amend 24 by requiring disclosure turnover and of share of (-SSAPl 2101) perhaps depreciation 2402 Amend 24 by requiring dividends to be treated as received reductions of group's share 2403 Amend 24 by requiring income to be calculated on a weighted average where there have been changes in the % holding 2404 Amend 24 by allowing in items disclosure optional of other notes to accounts 2405 Amend 24 by requiring disclosure companies' of associated dividends, interest preference and royalties paid to parent 2406 Amend 24 by requiring basis disclosure of of changes in by associated accounting companies 2407 Amend 24 by requiring disclosure of effect of exchange rates in associated companies 2408 Amend 24. by requiring disclosure or of abbreviated accounts information before tax, e. p. s. tax, such as sales, profits (-SSAP1 for each separate 2605) associated material company

2500 ED1 Paragraph

21

Appendix

2 Page


2600 ED1 Paragraph 22 (a) 2601 Amend 26 by allowing companies to be shown in associated Balance Sheet optionally at a valuation 2602 Amend 26 by disclosure of parent's share of share requiring capital, reserves and loans 2603 Amend 26 by intangibles treatment of specifying 2604 Amend 26 by defining "net assets" 2605 Amend 26 by including between loan and preference finance parent and associated companies in "group's interest" 2606 Amend 26 by in notes rather disclosure than on requiring face of Balance Sheet 2607 Amend 26 by disclosure current assets, of fixed requiring assets, current liabilities and long term liabilities 2608 Amend 26 by between finance disclosureloan of requiring (-SSAP1 interest thereon parent and associated companies and 2812) 2609 Amend 26 by included in be to s companii! associated requiring the B/S at cost only (-SSAP1 2809) 2610 Amend 26 by intangibles disclosure separate of requiring from tangibles 2611 Amend 26 by in B/S at cost plus disclosure share requiring (in Of post-acquisition place of share of profits/losses net assets less goodwill) along with a note to show extent by net to which with assets; amount is represented in 1800 consequential 2612 Amend 26 by including in groups where scope associated associated company has its own subsidiaries 2613 Amend 26 by disclosure or audit of any notes requiring in accounts qualifications associated companies' appearing (-SSAP1 2606) if material to parent company's accounts 2614 Amend 26 by 2601,2609,2611 optional as allowing alternatives 2615 Amend 26 by in for share the group's option allowing Balance in be own parent's associated reflected companies to Sheet 2616 Amend 26 by disclosure form of any mandatory not requiring 2617 Amend 26 by preof disclosure amount of requiring distribution for acquisition not available profits 2618 Amend 26 by group's of disclosure valuation of requiring in from if different amount share of associated companies Balance Sheet Balance 2619 Amend 26 by in own disclosure parent's requiring Sheet of loans between parent and associated company be NOT to 2620 Amend 26 by companies associatedrequiring included in the B/S at cost only Sheet 2621 Amend 26 by Balance in parent's treatment specifying where parent has no subsidiaries

Appendix

2 Page


2700 ED1 Paragraph 22 (b) 2701 Amend 27 by requiring the premium or discount on acquisition basis to be written off on some specified A for 2702 Amend 27 by providing some approximation where -the holding has been built up over a period of time disclosure 2703 Amend 27 by not requiring the separate of discount or premium after first year 2704 Amend 27 by allowing be to off written against premium reserves 2704 Amend 27 by requiring as relating premium to be identified to goodwill or tangibles 2800 ED1 Paragraph

22, penultimate

part

2900 ED1 Paragraph 22, last part 2901 Amend 29 by defining "materially relevant" 2902 Amend 29 by requiring disclosure tax liability of potential on disposal 2903 Amend 29 by including in companies' scope associated liablities contingent and capital commitments 2904 Amend 29 by including in companies' scope associated activities 2905 Amend. 29 by requiring disclosure in all cases 2906 Amend 29 by requiring disclosure of value of market investment 2907 Amend 29 by requiring disclosure of value of market underlying assets 3000 ED1 Paragraph 23, first sentence 3001 Amend 30 by providing an example, as in paragraph 22 3002 Amend 30 by requiring in the profits associated retained from revenue reserves to capital companies to be transferred (-SSAPI 3201) reserves 3003 Amend 30 by requiringdisclosure nonof movements in all capital reserves in addition to capital reserves 3004 Amend 30 by requiring disclosure on of any restrictions currency movements (-SSAP1 3203) 3005 Amend 30 by restricting this to post-acquisition profits 3100 ED1 Paragraph

23, second sentence

3200 EDI Paragraph 24 3201 Amend 32 by changing the sense from negative to positive and how the disclosure so specifying should be made 3202 Amend 32 by requiring Balance this to apply to consolidated Sheets also 3203 Amend 32. by requiring disclosure on of any restrictions dividends

Appendix

2 Page

10


25 3300 ED1 Paragraph disclosure length 3301 Amend 33 by requiring time of of of relationship associated disclosure 3302 Amend 33 by requiring of degree of control or in associated influence company bases of 3303 Amend 33 by specifying the relevant selection of companies on the basis of the definition rather associated it to companies' than leaving option by 3304 Amend 33 by including held associated companies of the parent subsidiaries company 3305 Amend 33 by requiring disclosure for of bases of accounting investments; distinguishing all companies per associated ED1, associated companies not per ED1, and others

3400 ED1 Paragraph 26 3401 Amend 34 by requiring disclosure directors' own of descriptions of associated companies in 3402 Amend 34 by requiring disclosure interests directors' of companies associated 3403 Amend 34 by providing for penalties for non-compliance 3404 Amend 34 by providing an example of disclosure of reserves 3405 Amend 34 by abandoning the ED and simply the extend legislative for disclosure requirements 3406 Amend 34 by publishing as a Recommendation or guideline not a SSAP 3407 Amend 34 by excluding from scope partially exempt companies under CA1948 3408 Amend 34 by not requiring banks to overseas operating disclose more than their competitors disclose 3409 Amend 34 by requiring immediate disclosure of comparatives 3410 Amend 34 by including in scope all types of ownership* such industries as nationalised

Appendix

2 Page

11


2.2

SSAPI PROPOSALS

0100 SSAP1 Paragraph 6(a) for which there are severe 0101 Amend 01 by adding subsidiaries by the parent or control other constraints on statutory "joint 0102 Amend 01 by defining venture or consortium" "joint 0103 Amend 01 by defining as or consortium" venture "companv owned and ODerated bv a small aroup of investors as business" a separate and specific 0104 Amend 01 by defining SSAP to the to applies which entities include other than companies in 0105 Amend 01 by including definition uni ncorporated (-ED1 joint 0107) and partnerships ventures intention is 0106 Amend 01 by excluding there no companies where (-ED1 0116) distributing of profits 0107 Amend 01 by restricting to associated standard practice joint companies under strict control "company" 0108 Amend 01 by defining "group" 0109 Amend 01 by defining joint 0110 Amend 01 by extending influence to significant entities 0200 SSAP1 Paragraph 6 (b), first part 0201 Amend 02 by allowing it interest below 20% provided to fall is normally 20% 0202 Amend 02 by basing definition significant primarily on influence, with 20% only being a presumption of significance dependant on the other facts; 0208) 18 (-ED1 in APB as 0203 Amend 02 by specifying is calculated as whether the interest direct holding or net beneficial "equity 0204 Amend 02 by substituting "ownership" in place of voting rights" interest 0205 Amend 02 by calculating the % as net beneficial of (-ED1 0203) parent . 0206 Amend 02 by adopting the CA1967 s4 basis, ie.. 10% of equity (-ED1 0216) or profits 0207 Amend 02 by requiring where equity method to be used is at "directors disclosure valuation" 0207, 0208 Amend 02 by substituting 25% in place of 20% (-EDI ED25 0806) 0209 Amend 02 by exlcuding any companies where holding is RmmM(R$, I+J): IF LEN(SEC$)>4 GOID348DELSER$=LEjT$(R$jLEN(R$)_LEN(SEC$)) 3460I-D=(R$, ".* "): IF 100THEN DRIVE$-1DGDRjvE$ ELSEMJVE$-LEET$(R$., 2): IF Appendix 10

Page

SECTIM PROCESSES IN UM UK ppßMSICKC KUOUNMri STANDARDS

1*2 GCIO3480 ELSER$-R=$(R$,

LEN(R$)-2)

3860: IF WRONG 8): IF R$*` THENGOSUB TM RE= ELSEGOSUB 3470 R$=LEET$(R$, 3640: REIM NAMWIM AN INVALID 3480 PRINTCHR$(12)+"************* YOUHAVEGIVENA= ': USEEIMER FILENAM": PRINT:PRINT:PRINT:PRW'Tl= Erpm ORA.-FILENAMORBOMM" PRINT" 3490 PRINT: PRINT: PRINT: RUN: REIM WM-1: 3500 REK 3510 M 3 520 REM

RUN:

PRINTHIT$01-L-input

";: GOSUB 3110:

ENDOF SUBROUTINE TO ANALYSE FILE NAME

3530 rm 3540 REM 3550 REM 3560 REH 3570 RM 3580 REM 3590 REM 3600 REM 3610 F04 OF SUBROUTINE S= 3620 REM M CUM FILE EXISTS 3630 RM El, DR1VE$R; OPEN"I11, ý4SEC$: CLOSELl: 3640 ON R;SM GOM 4220: EMTS-0: WRONG-0: EaSTS=-J: IF HJL$=jV THENS$-R$: GOM 3680 ELSERETURN 3645 REM REM ELSEPRINT CHR$(12): PRINT: PRINT: 3650 IF f1X$m"C" OR WG$'W"IHEN "+DM$+R$+SEW' DOESNOTEKIST PRINT: 11;: GOSUB 3110: WRONG--l: PRINT: PRINT: PRINT: PRINT: PRINT=$+'ýýinput RETURN 3660 RM File already exists whea using SPSSGEN OPTIONC 3670 FM $(12): PRINT: PRINT: PRINT: PRINT: PRINT: PRINTDRIVE$+R$+SE1Cý+11 3680 PRINT CHP, its DESTROY PRINVIf PRINT: PRINT: PRINT: Already exists": you contimie you will to file PRINT"and the generate a new with contents":

3690 PRIWTb you want to continue (Y) or give me a newname(N) 7 11+R, $+1'.M5": 3110: IF R$-"Y" 7HEM R$-S$: ONERROR GOM4220: K1IL11A: 3700GOSUB ELSE3700 RESET:REJM ELSEIF R$-"S" THENWRCNG-1:RETURN ENDOFSUMOUTIME 3720 REH M CHKKFILE EXISTS 3730 REM 3740 RE14 3750 REM 3760F04 3770 REK 3780 REM 3790 REM 3800 REM 3810 REM 3820 REM 3830 REM 3840 REK OFSUBROUTINE START 385DREM M CHEMFCRMTOFNAM (R$,"q'1)>0 IF MM(R$, " "MMEN S$-"space" ELSEIF INSTR, S$amýn,: 3860WRONG-0: $*... AND3NSIR(R$, DELDMM$)>OMEN 7HENS$-Olccvm"ELSEIF DELIM1TER, S$-W"+DEL3MITER$+""' 3870 IF S$*'"'THEN PRINTINVALID$+"Icarmot accept a nmewith a "+S$+" in Appendix 10

Page

10

SWING PROCESSES ACCCUNMGSTANDARDS W THEIJK PROFESSICKAL

it, ": GOM3890 3880 first 3890 have 3900

J)) THENMINT INV, ALID$+1The IF ASC(MT$(R$sl))`A5 OR90l PR3Mr11s. ELSE THEN record";: oeT1rMDNLJMW1data stored all fit PRINT' . look CK (Y/N) ?, it, 670 PRINT:PRINVDoyour SPSSCMIM CARDS Appendix 10

Page 14

pR(MmsiaM

ACCaWMV SLAIMM

SEr=

PR(XESSES 3N 70 IK

V'Y" 680 700 IF ELSE R$, G(YM G0M R$-'N" 1060: IF 68DGOSUB /AM. by OPTION A Hit any other key to typirg PRINT"You 690 PRINT: can preempt 1060: OWN GOSUB for the 700 PRINT:PRMWSorryto hear that your SPSSCUT= CAM are defective": just bave to restartl": have dodt so we'll routine,, anendment PRINT"I an (Y/N) 4,11 11; "+M1VE$+DATAFME$+SEC, ? kill to FRINVTbyou want THM KELL 1060: IF R$-OWIMN REIM ELSEIF R$-PY11 710 GOSUB REIM HM 710 DRIVE$+DAZAFILE$+SEC$: 720 rM 730 RM 740 RER

m cR=

ENDOF SUBROUTINE A NEWMW DATAFnX

750 R04 760 REM 770 REM 780 REK 790 RM 8DOREM 810 RE24 820 REK 830 REM CFSUBROUTINE START 840 REH FINDHLTICOUNT ANDVARL4BLEROOT$ 850 REM " 11)-x-l INSM(X-1, R$, X-1 OR R$s"q") THN X-X-1: GOID860 INSIR(X-1, 860 IF 1,1)) ANDASC(MID$(R$, X l, l))OTHENR$-"': GCSUB TEHN GOfM1760 ELSEHLTICOUNT-1: GOSUB2710: IF WRCtGORR$--M TUIALVARIABLES-N: GOfM1590

1590 ELSEVARIABIE$=R$: 1610 IF R$-VARIABLE$ GGIM, N-WHILTICOUNT: PRINT:PRINT: 3370: GOM330 RESET:GOSEJB PRINT:IF N>500TIM TOTALVARIABLES-N: 1620PRINT%ow manycharacters are there in eachvalue assigned to 4,1111;: R$-J": GOM 1210: VALMEMTH-VAL(RO: ItWAR IF VALULENGWC OR LIAEU. (HAXUXXRMBMH--7-2*DEL UMM)O MM X-1: 2720 IF DO ANDFLAG$-1101 2800: IF WRCtC 7W ROM GOSUB 78IN S$-"commall 2730 IF INSM(R$s11911)>0 2740 IF S$"" MIN PRINT INVALID$+`1 ca t accept a namewith a "+S$+" in it, ": GOM 2760 2750 IF ASC(IEFT$(R$,l))l TIMN 3NCMMMTIN-O

730 IF E0FW GOM770 ELSE INEM RECORENUMER, VARIABLE$ VALUEND, VALUM$, REPEATING: 9VALUSTART, N-N+l: F(R J-1 TOASKS:IF ASK$(J)-VARMU$ TIM MATIM-1: ASlK(MECKED$W-=$W:REPEATING-0: DGESMKEXISTW-l 740 IF ASK$W-VARlAl.E$ 7HEN' IF ASKS-170M S EWEMMMER.: SINGLEAMARILABIO-VARIABLE$: SINGLEASKSTARMAUSIART: SINMEASMM-VALUHM: SINGLEAS0ALUTYPE$-VAUWM$: SRUMMARIABLENUMER-N: GOM760 ELSE760 75DNEXTJ 760 WRn=, FZXRUMER, VARL4BLE$, VALUSTARTVALUEND, VAUTrOE$,FJZTATnG: GOM 730 770 CLOSEEI:CLOSEM:KaL SPSSGENDRIVE$+DATAFIU$+". TO5": NAME 4DATAYILE$+".TO4" AS SPSSGBMPIVE$+DATAFIIZ$+". SPSSGINPJVE., 705": FORJ-1 M

W=0 GOM1030 ASKS:IF 78DNEXTJ: NUMERCRIMD4M: GM0 980 790 REM DM VARIABLE ENDCF CUM ASKSAGAINST 800 REM 810 M24 CLOCK VARIABLE ENDCFASKSOR10 820 REM 830 REM IF ASKS>10DEFINEVARIABLESINDIVIWALLY 840 PRINTPLEASEWAlr$+"Y(]U HAVEDECLARED MM THANTENVARIABLES":PRINVSOTRIS MY TME A FEWMEMS": ASKS-0: A-0: START-1: E3,SPSSGEMMM$+DATAFILE$+". OPEN"O", TO4!': CPfV'I", ElsSPSSGENDRIVFft4+MZ4FILE$+". 705" 850 ME H.AGS-1 FIRST SETALL REPEATING 860 IF EWQ) GOM 870 ELSEINPUTEll REPEATING-1: REPEATING: RE0CWlMER.,VARIABLE$ VALLMNDjVALUTYPE$ jVALUS=, PZCCFJXMEP,, WRJ=, VAILTiPE$sRZPMIWX: GOM 860 VARMLE$, VALUSTART, VALUEND, 870 CLOSEEl:CLCSEE3:KILL SPS9GENDRIVE$+-DATMLE$+". T05": NAM M5" SPSSGBMM, 4MWIIZ$+". TO4!1 AS SPSSGEM=$+MWIU$+". RESEMSE ANALYSE 880 REH 890 A-INSTR(START, GOTO890 ELSEIF A-0 L$j" "): IF A-STARTTHENSTART-START+l: THENA-LEN(L$)+l, FLAG ** IF AM>10 CMM VARIABLEANDSETREPEATING 900 REM******** W=0: ASK$(J)-MID$(L$sSTART,(A-STARV: 910 J-1: ASKS-ASKS+l: TO4!': CPM"O", E3,SPSSGBMPXvT4+DATAFILE$+". 'I", EI, SPSSGENERIVE$+DATAFILE$+". TO5" OPEN' 920 IF EDF(l) THENCLOSM: CLCSW: GOM 940 ELSE VA=PE$, PIPFATIM: IF UME1, RWCEtDNUMEP, sVARL4ELE$lVAILM=#VAILTM, ASK$(J)-VARIABLE$TRW REPEATING-0:DOESASKEKISTM-1

GOTO920 930 WRITM, RECORDNIMEP,, VAMU$, VAIM'TM, VAUIMD,VAIInITE$IREPEATIM: 940 KIM SPSSGEUMIVE$+DATAFILE$+". TD5": NAM SPS9GENMM$+DAlAFlLE$+"-TW'AS SPSSGENMIVE$+DlATAFILE$+". 105": IF DoEsMXIsT(J)-0 GOM1030 ME IF A-IM(L$)+l THENSMART-A+l: GOM890 950 REM INDIVIDUALLY MFINE VARIABLES ENDCFASKS>10 960 REM REMM 970 REK EXECUTE 980 REPEADME-1: IF NUMERCHEMD-1 1190: IF WRCNG CRK= THEN THENGOSUB REPEAMM-0: RETURN ELSE1000 990 IF NUMERQlECKED>l 7M GMUB1510 ELSE THENINCRIMM: IF TOTALREPEATS-1 FaR.J=l TOTUIALREPEATS-1: 1510: RELX-1 TOTUIAIMCCRDS: GOSUB PRDMASEDATAMpl): CASMkTA$(X, 1): NEXTX: NEXTJ: GCGUB 2)=CASEWZA$(X, 1510 1000 REPEATHME-0:WRONG-0: REWEN 1010 mq

APPendix. M

Page 24

PROMSICWI ACCOUNTIMSrANDARDS SEMNG PROCESSES IN TREIX

1020 RM TRAP ERROR 1030 PRINT: PRINT: PRINV!SORRY,"+ASK$(J)+" DOESNTSEEKM EKISV: PR3Nr'D0Y()U WANTTO TRY*AGAIN(Y) ORABOM (N) ? ";: GOSUB 3210: IF R$-O'Y"THENTRAM: GOM 510 ELSEIF R$-'N" THENWFONG-1:REIM 1040 PRINT IWALIDMN$+HIT$+1!re-ir4mt 3210: GOTO1030 GOSUB 1050 REM ENDOF FASTRUM SUBROUTINE 1060 RM 1070 REK 108D REM 1090 RE? q 1100 RE? q 1110 REK 1120 RW 1130 REK 1140 R04 1150 REK 1160 REH STARTOF SLMRcmNE 1170 RM CASES M GENERATE HIMU 1180 REM WITH ONLYA SME VARIABLECOMIM 1190 IF INCREMENTOO AND GOSUB >1 THENPRINTCHR$(12)+HEADnG$: 3040: PRINT: m=li-ii give you the data for the new cases as I write thed' 12DORECCPJHMER-S ER: VARIABLE$-SIMLEASKYARIJA1ME$: VALUSTARMINGLEAMSTART: VALUEND-SIMLEASKEND: VALUTYPE$-SDJ=SKVALUTYPE$: REPEATNOm-0: REPEATING---0: N-SIMLEASKYARLMMMER: CASENOI-VAL(LEFr$(CMDATA$(1,2), 5)) 1210 PJ24 STARTOF CASESCMX 1220 CASENOI-CASENOW: 0ý1: IF CASEN01>999991 GOTO3550 ELSEREPEATNOOrREPEAT! VAU1E%M=5: R$-RMM$(S]R$(CASENOI), UN(SM$(CASENOI))-l) 1230 REK CHM VALUELEWTHAM ADDLEADIM ZEROS 1240 GOSUB 2710: CASENO$-R$ 1250 IF RECORrNJMER>l THENFORX-1 TO RECMMMER-1: CASMATA$(Xtl)-MENOv4RMU$(CASEDATA$(X, 2)sLEN(CASEMW(XO2))-5): IýDm X 1260 A$-M$(CASEIMW(RECMMHER, 2), 6, VALUSTART-6): 2))-VAUTEND): B$=R=$(CASEDM$(RBMRDHJMER, 2), LEN(CASE=A$(RECCRDNUMER, VALTILENOTEI-VAIIJEND-VALUSTART+l 1270 REK GETA SDME VALUE 1280 PREVALUE$-M$(CASEDM$(RECCIRDNUMER, 2)*'VALUSTAU, VAILLEMM): IF 1790: IF KILM THENRMW ELSE132D INCREMDal-0THENGOSUB

1285 IF INCREMENTOO THENVALUE-VAL(FMA1UE$)+3NCREMENT: R$-STR$(VALUE): IF (IEN(R$)-l)) $-RMIIT$(R$, LEFT$(R$ql)*"-" ANDLEFT$(R$ 011+11 P. THEN 91) 1290 RM CHECK VALUE LEWTHANDADDLEADIWjZEROS 1300 GOSUB 2710: VALUE$-R$: IF WRQUTHENPRJVSarry, but becausewe are in the repeat option the value cadt be re-inputl": PRINT:PRINT:PRINT:PRINT 3210: RETURN H3T$4M$;: GOSUB 1310 RM UPDATE CASEDATA 1320 CASEDATA$(RECMZDNUMER91)-MENO$+ýVAIIJE$+B$: IF TMAMMSMOOPMUMER, THENFORX=RECMNUMER: +l M TUL41MMRM: 1)-MENO$+Rl=$(CASEDM$(X,2), LEN(CAsEWn$(X, CASEDM$(X, 2))-5): NEXTX 1330 REK WRITECASEDM 1340 IF REPEA=>-mLwxpEATs TRWRETURN

1350 FCRX-1 M TmUxEocpxs: PRiNTE2,cASE=$(x, l): CASEDATA$(X, 2)=CASEDATA$(X, J): NEa X: IF 3NcREmWoo TM FORX-1 TO TOLUMEORDS:PRINT CASEDM$(X,1): NEXTX: GOM 1220 ELSE1220 13W REM ENDOF SUBROUTINE 1370 REM H1TME CASES M GENERATE

APPeDdix 10

Page 25

ACCOUMMUSTANDARDS IN THEUK SEMW PROCESSES PRaFESSION&

A SINGLEVARIAUE CHMING, WI3H CINLY

1380 REK 1390 REK

1400 F04 1410REK 1420F04 1430REK 1440FMI 1450 REK 1460REK 1470REK 1480ME START CFSUBROUTINE 1490 REK SIN= CASE To GENERATE 1500rm 1510 CASMI-CASENOI+l:IF CASEN01>999991 GOM3550 ELSEN-0: TO5" OPEW'I",El, SPSSGENDRIVE$+DUMILE$+". IMTRECCRDNUMER=O: RR RECCRDS OFCYCLE 1520REM START 1530 WN+l: $,VALUSTART, VAUTYPE$, REPWIM: VARIABLF, VAIDEND, IWM, RECDRrNUMER, 1570ELSE GOTO IF RECCIRDNUMER-LASM)CCOMER. VAMWTH=VA1UEND-VA1US1ART+l: (LEN(VALTJE$)-l)) VAILT4-RIGHT$(VAUIE$, S1R$(CASENO0: VAIVE$-: VAIM-RECCONUMER: 1540 IF LEN(VALUEO-5 TEO CASEDATA$(RECORDNJMER91)=VALUE$: (LEN(VAUJE$)-l))ELSEIF LEN(VALUE$X5 ý4a2U$(VAIJJE$, UE): VAIIT., VAUJE$=SM$(VAl. GMD 1540 THENVAUJE$-O'O"+VAUJE$: 1550 IF LEN(VALUE$)=2 THEN J)+DMIKM$+VAUIE$ ELSEIF 1)=CASEDM$(RECCRINUMER, CASEDM$(REOMMMER, 1550 GOTO LEN(VAUJE$)0 THENPRINTHEADING$:GM 2230 PRINT: RUM: PRINT: ASKS-0: IF TODI.CASES 3040: PRINT: PRINT Hit any 2240 PRINT"Ibe next case will be case number'1+STR$(LASTCASENO1+1)+". THEN IF CASEN101-0 3210: CASENOI=LASTCASENOI: key when you are ready ";: GOSUB 1510: REIURN GOSUB

$: GOSUB 3040: PRINT:FRINT"ATTHEENDOFEACHCASE 2250 PRINTCHR$(12)+BEADIW, 11:GOSUB 2880: PRINT:PRINT"If you want OPTIONS: YOUWI1LBEGIVENTHEFO111CWIW hit 1: bit PR31W10therwise inzxdiately R! Repeat Fast any other the to use option key 11; 1510: REMW 510: REIM ELSEGOSUB 3210: H-1: IF R$='W'THENGOSUB 2260GOSUB *** ENDOF SUBROUTINE 2270 REM UPDATAFILE M OPEN 2280 RW FORFIRSTDATACASE PROCEUM ANDSTART 2290 IU24 2300REK 2310REM 2320 REK 2330RW 2340 REK 2350REM 2360 RW 2370ME 2380 REM 2390RM START OFUTILITIES 2400 REM 2410REM 2420 REM 2430 REM 2440 REK 2450REM 2460 REM 2470 REM 2480 REM 2490 REM 2500 REM OFSUBROUTINE 2510 REM START ONLY 2520REK R$ FORNUMERICS M CHEXX 2525 REKVariables used-in this sub--outine: 2526 REMAs imputs: R$,s$,HIT$ APPendix 10

Page

28

PRCMSIaMl A=NTUG

IN TO TIK SLQMUU SETrW PROCESSES

2528RM As locals: I, J 2529REMAs outputs: WRCtG (R$,l)-"+" ORLEET$(R$, l)-'L-11 THEN1-2 I-1: IF LEFT$ 2530WRCNG=O: J, 1))47 ANDASC(KM$(R$, 2540RR J-I M LEO$): IF (ASC(K[D$(R$, (ASC(MID$(R$, J, 1))-46) GOM2560 into has 2550RUNT INVALID$+"A your respmsel": crept character nozi-nmeric PRINVI wasdt expecting any, but just for the record your responsewas 11;:'GOSUB 3210: S$-ý`: WHM-1: REMM ".+CHR$(34)+SýqL$+CHR$(34)+K[T$+'ý-e-input 2560NEXrJ: S$-O"': REIURN ENDOFSUBROUTINE 2570REK OMY M CEEMR$ FORHMERICS 2580ME 2590REK 2600REH 2610RER 2620RM 2630 REK 2640REM 2650 REM 2660REK 2670 REK 2680REH

******I- STARTOF SUBROUTINE 2690 REM ZEROS AM LEADIM AND LEMIR CHECK VALUE M 2700 REH 2710 IF LEN(R$)>VALCUWM MEN PRINT INVALIDVIou. have given it": declared but $(LEN(R$))+" for this value, you originally characters me"+STP. 11;: "+K1T$+'! I length 4SIR$(VALUUWM)+"-character re--input PMIW'as only a! value 3210: WRCW, GOSUB KMW -I: IF ELSE REIIURN WRCNG-0: TRW 2720 IF VA1UTYPE$=W1MEN IF LEN(R$)=VALMIVM WMILIMCM THENR$-" "+R$: GCM 2710 LEN(R. IF ELSE REMBN $)--VALU12= WRG": MEN IF LEN(R. 2730 IF VAUMPE$*1W' THEN THENA$-LM$(R$, l): B$=R=$(R$XEN(R$)-l): ORLEET$(R$,l) -11+11 LEFT$(R$q1)-11-11 2730 GOM B$='"': A$-"": R$=A$+B$: MEN B$-'V4B$: IF LEN(B$)QALULENGTH-l IF ELSE REMM $)=VALUL1W711 WROWA: THEN LEN(R. THEN IF 2740 IF VAUTYPE$01'V LEN(R$)QALUUMM MEN R$-"O"+R$: GOM 2740 ENDOF SUBROUTINE 2750 REK M CEEX VALUE72MTR AM AM LEADIM ZEROS 2760 REM 2770 F04 Z780 Mq 2790 REM 28DOREM 2810 REH 2820 REH 2830 REH 2840 REK 2850 REH 2860 REK Mw Cp= mW M 2870 REN SUBMXMNE OF STMa 2880 PRINTMDU$ MENuB$;:IF NUMERCHECKED. 0 TiM pRIUr: PRM: RE11jM 2890 IF NUMERGIECMX11MEN PRDW' Your last Fast Repeat specification was: ": 11;: IF H=OTHENF(R J-1 To NJMEFaff=: RUM ASK$(J)+" PRINT: RUM" 11;: ME= J: PRINT L$; ELSEPRINTL$;

2900 PRINT:PRIn muc$: Rmw 2910 REM 2920REM 2930 REM APPendix 10

M PRINTOFM MNU ENDOFSUBROUTINE

Page

29

ACCCUNrRGSDNDARDS IN M SErTRU PROCESSES PRaFESSICKAL

UK

2940F04 2950 ME 2960M 2970REM 2980 REM 2990REK 3000 REM 3010 REK STARTCF SUBRaJ= 3020 REH M PRINTCASEDATA 3030 REM 3040 DIMMEPIR-0: FORX-1 -M TOLALRIMEMS:IF 24=Fz-l)) INT(LEN(CASEDM$(XgY))/(SCREENWIDIH-1))O THE PRINTCHR$(8)+" "+CER$(8);:R.$-MT$(R$,l.EN(R. $)-l): GOM3360ELSE3360ELSE3360 3420 REM 3430 REH 3440 REH

ENDCF SWUlTINE TO INWT A SMING

3450 REK 3460 REK 3470 REM 3480 REM 3490 RM 3500 REM 3510 REK 3520 REM 3-530RM 3531 ME STARTOF SUBROUTINE 3532 RM M MIE CMW DATA W": 3533 OFEN"0"qElq'W:SPSSGEK. IUT$, IFLAG$,INVALID$jLOG WRIMU, DkTAFME$,DELIKM$, DIP,$, IRM$, RAG$,I=ItU$, SEC$,SPSS PLEMH;IM$, PLEASBWT$ DRIVE$ MDU$, MENM$,MEIUC$, IRLMMIWj$ j 9MENU$, GMCPZTE$)TM$,WMI$, MCH$ TOTALVARIABIXS lYN$)TOL4LRECCRDS, 3 534 WUMU REt4 jmTw: 3535 RESET:REIM ENDOF SUBRCUTME 3536 REK 3537 REK IIE CUM DM 10 WR. 3538 REH 3539 RM 3540 REK 3541 REH 3542 REK 3543 RM 3544 REM 3545 RM 3547 REK 3548 REM

3549 ME ERROR ROUTINES 3550 IF ERR=53 TG3"AS ANDERL-2180THENNAM DRIVE$+DA1AFILE$+". MW.. 4,DffAF=+". BAV: RESUNE 2200 3560 (K ERROR GOM0 3570 IF CASEN01>999991 THENPRINTCHR$(12)+"******** You have generated a case 3210: GCISUB RM 99999 Hlr$+ME2U$;: PRINT: PRINT: than umber greater GOM260 3580 PRINT:PRINVISM IN CASED= In=': PJUIV'Casedatalength is %EN(CASMATA$(RECORMMER., 1)): PlUNVIcasedatalength should be "MUMM: Recordmuber is 'TJXWJNMER: PRINVQ=ent. record is PRINV! '4CASEDA1A$(RECORDNUMER, 1) 3590 FRINTturrent variable is "+VARIABjy, $: pRRW'Curreatvalue is 114VALOV: PRINT'turrent value type is " +VAIMM$: RESET:SYSTEK 3600 IF R$*'V' ANDR$01ý11THENIF R$.QIR$(13)7HM R$.ITMM' 3610 PRINTIWALID$+I'Loureplied: "+CHR. $+CHR$(34)+11, %34)+R. but I was expecting input 11;: GCBUB 3210: GCYM 210 either D,KsQR or S111+HIT$+1'rL*.. 3620 REM OVR. ENDOFSPSSGEN2.

APPendix 10

Page 31

ACCCIUNMG STANDAUSSE= PROFESSIONAL

IN TO IK PROCESSES

OVR STARTCF SPSSGEM. 10 FM 20 REM VERSEN1.1 -DATELAST EDIIED*22 03 83 TIM 1930 ERS from line lim 30 FM Development version. REK working copy of removes : at end $$$" 40 DEFINTA-Z: DIM RECOIEVAUJE$(50,2): OPEWT',El, 1'A:SPSSGEN. 5D I%WEIsDATAFILE$,DELIKM$, DM$, DRIVE$sFLAG$:INMEltHEADING$: KU$: INPUTE1,InX$: IbMMl, INVAL1D$:IN]K=, LOGDR1VE$: INPUTE1, ME2UC$: INPUTE1, IME1, MM$: MU$: IMEI, ýIý: INPUTE1, INPUMAEASEGIVEMM 19MAYASEWAIT$ D=ElsMIIS$: 60 =El, REMMIW. $: INPUTE1,, SEC$: IN=El., SPSSGENDRIVE$: DS,TOTALVARIABLES TDTAI220CP. nMM, WHAT$:IMMMqWUCH$: IMX1, 'IN$$,

70 INFMEl,TES=: rM =$: $$$": GOMB330: PRINTPLFASEWA1T$+RE1UR! 80 CLOSE:KILL "A: SPS9GEN. FIX$-OW': PJM: GCSM 2550: RUNSPSSGENER1VEV'SPSSGEN" PROMM ENDOF CONTROL 90 REK 100 REM 110 REH 120 F04 130 REK 140 REM 150 REM 160 REM 170 REK 180 REM 190 REM STARTCF SUBRC(MM 200 JUN 210 REM 220 REK 230 REM 240 REM 250 RE24 260 REM 270 REM 280 REK 290 FMI 300 MM STARTCF SUBFOJTIM 310 REH A FILE M PXCCDE 32D MM 330 PRINT CHR$(12)+"YUEJ HAVETHME aMMS: Case mrbers "+CBR$(10)+CHR$(10)+CHR$(10)+CEIR$(10)+CHR$(10)+CHR$(13)+ýt Variable by value recoded": SPSSGEN generated reassigned"+CHR$(10)+CUR$(13)-VV PRINT"BBoth reassign case numbers and recode a variable"

REASSMU": 340 PRINTWHICH$;:GOSUB 1510: DMMSIGNMOM-0:INREODEEH)MOO: IF ELSE THEN IMMME-1 V,, IF R$=11CI, IHENIWXMILMDE. -l ELSEIF R$=,, 2920 R$-O'B"THM DUMSMMM-1: UUMOEMDE-1ELSIE rEFINMCK 350 REm RECODnG ASKEX)R 360 GCSM-740: -IF WRCING MM REMN

GOI 370 RM $$$": 380 OPEN"I"stl,, DRIVE$+DATAFILE$+SEC$: DRIVEý+DATAFILEW'. ýOpEN"o"9E2, TUM-CASES-0:TENS-0: PRINT CHR$(12)+Il AM NCWMURITINGYCURTILE " +DRIVE$+DATAFILE$+SEC$: PRINT"I sball flag a+ after every run of ten uwbanged cases" 390 IF EN(l) THENaME: PRINT: CK ERRCR GOM 2890: KIM MrVE$+DA1AFILE$-P1. BX1: GOM 410 ELSELINE D=tl, L$: IF VAL(IM$(L$q5))>O THENTULALCASES-MIALCAMS+l: GCSM 1070: PRD=, L$ ELSEPRINTE21L$:GOM 390 400 IF (TUIALCASES TENSwO: ýM 10)-0 Mmj TgjS=MS+J: IF TENS=MTuM PRINI`1+11:

Appendix 10

Page- 32

pROMSIma

AICCO=IG STMDUM SEr=

";: GOM390 = 390 UM PIMW+ GM

PROCESMIN ME UK

390

4, "-BW': NAM AS DUVE$4DA1AFIIY. 410 IWE 1R1VEýOM1AF1LE$+SEC$ GOM 2890: KIIL rRjVE$+DA1AF1LXW'.$$$" AS MIVE$+DATAFII4+SEC$:ONERRCR Toyl SPSBGRXRIVE$+ýý,. 420 1 3; r: PRINT: PRWtrve finished rewriting 11+nRjvE$+DkTAFjLE$+SEC$: PRINT R=$+. HE2U$;: GOSUB1510: FMW 430 R124 EM OF SUBMUTINE 440 MM M REM A FUE 450 FM4

460 RM 470 REM 480 M 490 FMf 500 REM 510 Raf 520 REM 530 BEN 5w MM 416 ******* SURT (F MUM= 550 RM I'll" M C= VARL48LE EXIM 560 MM 1I.T0511 a0R1VE$+DkTAF1IX$+ OPEWT'jEl 570 WKNDOO: 51D IF NOTBOF(l) THEN VARIABLE$sVAILULW,, VAIBW, VAIDrRE$,REPW: IF INRM1, REOCRtNUMER, VARrABLE$-(M=$ MUNCUEM: ECISTS-1: VAIMEWTIMAIVEND-VAIUSTART+l: YMM E= 580 590 CLCBEEI:PRINTCHR$(12):PRINT:PRIM PRINr: PRIn: PRINT:pjuNVScrry, but "+fMOODW' dOesdt seemto exist" 4HITW're-input";: GOSUB 1510: WRCW-1: 600 RM 610 MH 620 M

ENDCF SUBROUTINE M CHECK VARUBLEMISTS

630 REM 640 M 65DMM 660 REN 670 M 680 RER 690 REH 700 REH 710 M 720 M24 START CFSUBRMMNE 730 RE14 TOAM FOP.RECMnGIUIWMCK G= 78D 740 IF NOTDMEASSICRUE 750 Mi Start of case numberreassipmrt definition 760 PRINT(MZ$(12)+P1YASMMMEV'b1d case nsivr": PRW'frcm wbich you want ";: R$-"' to start Dw case numbers 1660: IF W"' GMD765 ELSE 1&50* IF WRIM GOM760 ELSE 765 G06UB GOSM1330: IF WRUGCOM 760 ELSESTART-VAL(R$) vAULE=ý-5: W=E$d": 770 PRINT:PRINTPLEA=1VD'EV'u1'-wcase uArber": PRIVýou want to start fjcd1+SM$(SIMT)+", the existing case nzber ";: R$ms ..: Ga3UB1660: IF R$.-M 1850: IF WRCMGMD770 ELSEWWWBwVAL(R$) GOM770 FUSEGCGUB THENVAIMMMt>6: VAUTM>VAjM-j=: REM ELSE 78DIF NUr TDIMECCEESoO 790 RM 800 EIM Start of variable recoding definition Appendix 10

Page 33

3N THEUK SEANDARDS SEITINGPROCESSES ACCICUNTIM PRCEESSICKAL

";: be R$-J"': to the 810 PRINTC8R$(12)+R.EASff;IVEME$+1ý3ame recoded of variable 810 570: GOM ELSE IF WROW GOSUB PIXASEWAIT$: PRINT 1660: RECOM$-R$: GOSUB PRINTCHR$(12); 820 REHAsk for old value 830 PRINT: PRINT PLEASEGIVEME$+"value of "+REOOMV' to be recoded it.

0)+CHR$(13) 11+CHR$(l +"Simply hit the REM key if you have finished 1660: IF R$-O"'THENREIM R$-'"#: GOSUB IRCM ANDAM LEADIMZEROS VALUE QMM NUMMICS9 840 REK 1850: IF WROW G010830 GOSUB &90IF VAIMTPE$*1W'THEN 1330: IF WRCWGOID830 ELSET0IALREC0DESwT0IALRMO1)ES+1: 860 GOSUB 1)-R$ REMDEYALUE$(MTALREOMES, 870 P24 Ask for newvalue R$wM: "+REODDE$+" 880 PRINT:PRINTPLFMGIVEMEVýiew value of 1660: IF R.$-ý"' GOM88D GOSUB ZEROS ANDAM LEADING, LENGIH NaMICS, VALUE 890 REK CHECK l THEN 1&50: IF WROW G0M 880 GOSUM, 900 IF VAJIJTYPE$"A! IF 2)-R$: 880 RECoMVAUjE$(T9LALREC0MS, Em 1330: IF WRONG GOID 910 GOSUB, rve filled the space up MD12MMES MWI 2190 PRINMARRIM.- The total nxrber of characters in each must mt exceed by be PRINT" To the one or wre spaces": separated and eight1f: mat Chapter 4" PBMW'ADVISCRY: For riore details see the SPSSra=l ";: GOSUB1510: TAROW-1: REIURN 2200 PRINTRlr$+"rýinput ENDOF SUBROUTINE 2210 RE14 FORMTOF NMM TO CHECK 2220 M4 2230 RM ... ..... ....... .. 2240 REm 2250 REM 2260 REM 2270 REM 2280 REM 2290 REH 2300 REM 2310 REK 2320 RM SIART OF SUBPDJTIM 2330 REM 2340 MM M- FIND 14LTICOLM ANDVARIAKUROOT$ 2350 IF INSM(X-1, R$$"$")=X-l OR INSM(X-1, R$, 11'I)-X-1 THENX-X-1: GOM 2350 0 OR INSTR(L$,": RWI) >0 GOM 240 ELSEGOSUB870: 1290: L=L+l: PRDM, L$: IF (L HOD10)=O TRW FRjW1+ 11;: GOID240 ELSE GOGUB GOTO240 250 IF R$-'T1 ORP4-CHR$(13)THENPRINT: PR31WIStarting SPSSGEN3. OVR CPEN'V'j1p"B: SPSSM. 0VW1:OPEN' II", U, "M SPSSGEN3. OW: B-0 260 IF R$-11311 ORR$-caR$(13) IM IF EOF(2) THENPRINT: CLOSEELSELINE DMU, L$: IF INSTR(L$,," RWI)>O OR INSTR(L$j": RW1)>O GOM 260 ELSEGOSUB

Appendix 10

Page 43

ACOWNTRUSTANDARDS PROEESSICNAL IN TO IJK SEMM PROCESSES

1290: L-L+l: PRINTElpL$:IF (L IM 10)-0 MM RUIW'+ ";: GOM260 1200: GOSUB ELSEGUM260 OVR 270 IF R$-W' ORR$-CHR$(13) TEHNPRINT:MUNT"Starting SPSSMGS. E2,11A: OPEN'V1qElq1'B: OVW':OPEN`1V, SPSSM9GS. 0VW': L=O SPSSHES. ELSELINE 280 IF R$-'WI ORR$=CHR$(13) THEN -IF BOF(2)TRW RZINT:CLOSE ": FM.? ')>OGOTO 280 ELSEGOSUB INPUTE2, L$: IF INSTR(L$$"RDf')>O ORINS7R(L$, 11;: GOM280 ELSEGOTO 280 1290: L-L+l: PRDM, L$: IF (L MD 10)-0 THENPRINT`1+ 290 RESET:PRINT:PRINTCHR$(7)+"I*vefinshed writing your working copies": PRMW'Hitany key to return to the high level Tom, ";: GMM 2010:-REIM ENDOFSUBROUTINE 300 REK OFSPSSGEN WOW= COPIES 310 REM M CREATE 320 REM 321 RE14 322 REM 323 REH 324 REM 325 REM 326 REH 327 RE24 328 REM 329 REM OFDICTIONARY START 330 REH OFSPSSM-BASVARIAMENAM 340 REH 345 REMThis is exe-cutedBEFORE the COHM variable nams 1860 0Vl$11 GoSUB SHW$,. 35DLONG"MOGNISEV' : : 1860 GOISM SHCU$-"V2$" 355 LCW$-"F1LENAJM$" : : 1860 GOSM sams-OW1 360 LONG$-0'ASSLJM$11 : : 1860 GOGUB, SHCEtT$-IIV4$" 370 ICNG$-'tCVJM$" : : 1660: REIM GOSUB SHCRT$--O'Vl" 380 LCtG$-'UM : : ENDOFDICTIONARY 400 REM BASVAPJAMZNAM OFSPSSGEN`. 401 rM 402 REK 403 RM 404 REK 405 RM 406 REK 407 REM 408 REM 409 REH 410 REM 411 REM 57M OFDICTIONARY 420 REM 430 RM OFSPSSGM.CVRVARUZZ NAM 440 REKThis'is executedBEFORE the COHM nmes 450 LCtG$-0M1TISPECjFjCATICN$11 SHC1RT$-! 18W Vl$" : GOSUB 455 IaE$-"nMMATALjsTCARD$,, 1860 GOISUB SHCIRT$-IIV2$" : 4W LOW-4-'ýMTIVAIMITE$" 1860 GOSUB, SHC1RT$-0M$" : 480 LCW$-%ATALISTCARD$,, 1860 GOSUB EHCIRT$-"V4$" : 490 IM$=1! PMALUTYPE$11 1860 V5$,, : GOSUB SWr1T$m0, 500 IX2G$-"RE0ODEVALUE$11 SHCIRT$-"V6$" : GOMM1860 510 LM$-"TULALRECORD$11 1860 SHCIRT$ýmOV$" GOSUB : 540 LM$-1MMATE$'1 1860 S1iW$-11V8$11 Gm : 560 iLm$-%=mcARDmm7s,, 1860 SHCRT$m0"VV GOISUB : 570 IkW$-11bmTMWORjNmW, 1860 SHCFtT$-1'V211 : GOSUB $-ftXREOOR=7H, 1 580 LONG, 1860 SHW$-11V311 : GOSUB APPendix 10

Page 44

PROFESSICNAL ACCIOUNrING STANDARDS SErMG PROCESSES IN MIE UK

590 LCtG$-!ýMTIVAIlXD=' 600 LCNG$-' We 610 LCNG$-1`IXMASSlG=E! l 620 LCW$-"PPMAIZMVWI 640 LCW$i-OqNRMMEME! '

' : GOSUB 1860 : SICIRT$-"V4? 1860 : SHCBT$-'V5": GOSUB 1860 sm$oov6,, : GOSUB, SMU$-"V7" : GMJB1860 1860 GOSUB sm$-! W'

660

SHO[zr$-,, v9,,

1860 GCSUB

670 LCNc$-OlR=jWIw,,,

sUm$. J%1v'

1860 GOSUB

Mm$-'Vll"

GCSUB1860

690 L.CNG$-"vALTjDBcmvi

700 LaC"ispimmil 710 UNG$-ljjacAsE,, 720 RM 730 REM

: S=$-"Vl2! : S=$-'Vl3"

'

1860 GOSUB 1860: RETW GCSUB

ENDOF DICrICK4RY OF SpSSGM1.OVRVARIABLE NAM

740 REK 750 REM

760 REM 770 REM 780 RM 790 Mi 8DORM 810 REK

820 RM 830 REK 840 RIM START CFDICrIaM 850 'M CF SPSXM. OVRVARIABLE NAM 860 RM This is executedBERNEthe COMM name 870 LOW$-llSDGLEWARIABLE$l, : SMU$-'Vl$" : GOSLM 1860 8W LCNG$-"SINaEWALUME$ll : SHCRT$-"V2$" : GaX)B1860 890 LCWj$-'NEMARIABLE$ll 1860 : SHM$-"V3$" : GOSUB 900 LCNG$='! ASKCBMM$" : SIK)U$-"V4$" : GMJB 1860 910 LCtG$wllqjMAST$" 1860 : SRCKC$, w"V5$": GOSUB 920 I=$. 'fCASEAWv# 1860 : MMT$-W" : GCGUB 930 LCW$='TmALUE$" 1860 : SHCWý077$"': GOSUB 940 UNG$-"AsK$ll 1860 : MM$aO'V8$" GCGUB

950LCtG$-"SINlXAWARjAELamWl: SM$. I$Vlll GOSUB 1860 960LCNG$-"SIN3LEAsmEcoRrtmw, 1860 : SROra$-'OV2"GCGUB 970LOV-11miREcammEw, 1860 : SHCBT$-"V3" GOSUB 980LCNG$-"S 1 1860 MKK$-"V4! GCSUB : 990LCtG$-llwmmHXmll 1860 GOSUB, : sm$-ývv' 995LMG$-"DISPlMEl? 1860 lW' : SHCBT$-IIV6"GOSUB 1000LCtG$-'lUlALREPEATSll 1860 : SHCra$-"V7" GOSUB, 1010LCOOSDOXASKEND" OV8" 1860 GCE; MM$, UB : 1020LCtU$-"DCESASKEC[SVl : sm$-Olv9ll 1860 GOSUB, 1025LCNG$=l'SCREEjMDW' 1860 GOSUB SHCFtT$-"vlol' : : 1030LCW$-l'SnjWALUE" 1860 GOSM sm$iO'Vll" : : 1040IkNG$.'tASTcASW, 1860 1 GM SHCIRT$-"Vl2! : : 1050UNG"amAnMil 1860 GCSUB SHCRT$ýO%Y' : : 1060Iau$-, 'sDMZWE!, 1860 1 GOMB SHW$='Vl4! : 1070LOW$-"INCREMM" 1860 GOSUB SRCRT$--ýVY' : 1080IDW"TEAM(yl 1860 GMJB SKRT$-"Vl6ll : 1090LONG$='%. 1860 ASTASKS" GOSUB SHW$--"Vl7" : 1100IOU$-"CASENO" 1860 GOSUB SHCRT$-"Vl8" : 1110Lotus.,,Ki=ll 1860 GMUB SHCIRT$-'%9" : 11201=$. IILRM,l 1860 GCSUB M=$-IIV201, : 1125LOOO'ASKS" 1860 31OW-"V21" GOSUB 1130 1860:REIM SHCBT$-"V22"GCBUB APPendix 10

Page 45

IN TIM UK SKaMG PROCESSES ACCOUNTIMSLANDARDIS PF. CETSSENAL

ENDOF D=tMY OVRVARIABI NAM OF SPSSGEN2.

1140 IM 1150 RIM

1160REK

1161RIN 1162Mi 1163 REM 1164 REM 1165 RIN 1166 Mi 1170 ME

1180ME 1190 REK STARTCF DIMICNAM 1191 REM OVRVARIAMENAM 1192 REK OF SPSSGEN3. 1199 REMThis is- executed -BERM the COMM names 18W GOSUB 12DOLCtG$-"R=EVALUE$ll SHCHT$iOT1$'l : : 1860 G(EUB 1205 ICtG$-'Ta=$" SEW$-"V2$" : : 1860 GOSUB 1207 LDM$-O'CASE$" SM$-J'V3$" : : 1860 GOSUB 1210 SM$-"Vl" : : 1860 GOSUB SMU$-O'V2" 1215 ILW$-"IMDCMEMOM" : : 1860 GOSUB SHCRT$-"V3" 1220 IkW$-! IOTALRECODES" : : 1860 ' GOSUB SHW$-"V4! 1225 LCNG$-"PMSIGNIIG" : : 1860 Ga; UB 1230 LCNG$-"DMRAYIW" SKEIT$-"V5" : : 1860: W' REIURN GOSUB S=$=! 1235 LCW$m%3ý' : : ENDCF DICTICK&Y 1244 REK 1245 MR OVRVARUEU NAM OF SPSSGEN3. 1246 REM 1247 REm 1248 REK

. V,

1249REK 1250 REK 1255REM 1256 REM 1257REK 1258REM 1259REM START CFDICTICN&Y 1260 REK CF COMM VARUMENAM 1270RM 1280 REMThis -is executedAFIERthe progrwme specff ic nwes 1860 ": GOSM SRCBT$-"? LCW$-ýTRMII: 1290 IF Wr MILIM THEN 1860 GMM 1295MG$-O=IVAR. IAUE$" : : SHCras-licist, 1860 GOSUB 1300I=$-! TLEAsH; MM$ll : SHCBT$-lt2$": 1860 GCSUB 1310IftG$-llSPsqGENDRIVE$'l : : SHaRT$-"C3$" 1860 GOSUB 1315LOW$-llvARjAWROOT$ll : SRW$-JWI : 1860 GCSUB 1320 I=$-ITLEASEwAjT$'l : SHCIRT$-lt5$": 1860 GOSUB 1330LCW$.l'DELjm=V' : M)ff$-PC6V' : 1860 GOMB 1350 IaUý-IIREammýc$ll : S[iCra$="C7$": 1860 GOSUB 1360LCtU$dWwjLEVl : sm$001CgI : 1860 Go= 1370 UW$-llLomRjvE$l' : SHM$-OlC9$": 1860 GOSUB 1380LCW$dfVAjjjTypE$" : SM$dý0$11: 1860 1390 L=ý. 'lvARjABLF, GOSUB $" : %W$-Tjj$": 1860 1400LCtU$.IIEADIW,$" GOSUB : SHW$--IIC12$11: 1860 1410 ICtiG$.IlINVALID$ll GCGUB : SHCRT$-"Cl3$": 18W 1420LCtC$."DM$" GOSUB : alW$ýJIM4$11: 1860 1430ums-ilimmso, UB Ga; : SHOFa$-"Cl5$": Appendix 10

Page 46

FROFESSICMACCOUNMUSLAIMDS SErMV PROCESSES IN THEUK

1440LCtC$-"M2W" 1450 1460UIV$, 'ýMC$11 1470LOG$-ý=CHP 1480=$ýPVALUEV

1860 GCSUB SHW$-J'Cl6$l': : 1860 GOSUB SHW$-"Cl7$": : 1860 cl8$": SHW$-,, GOSUB : 1860 SM$-,, cl9$": GCSUB 1860 SRCLZr$dC20$": GOSUB 1860 GOSUB SHCIRT$-O`C2l$": 1860 SMRT$-"C22$": GOSUB SHCIRT$-'=$": GOSM1860 SHCRT$-i'C24$":GOM 1860

1490 ICt;G$-'MU$"

1500LCNr-$-'TIX$" 1510 LaC$-"IHIS$" 1520 LaU$-"WHATV'

1530ICNG$-"DIEL$" 1540L=$-O'HIr$" 1550UW$-'%BC$" 1570 LCW$-"DILDýý' 1575 UW$-'ýMTIVALUSTArZr' 1580 LOW$-"RMALVARIABLES"

1585LCNG$-'=TVAUMV' 1590 LCtG$-=CPlHMER! ' 1600 IaV$-"lUlALREoORDS'l

SHCRT$=ý`C25V: GO= 1860 G= 1860 1860 SHCFtT$-'WV': GMM :

1860 : SRW$-ý'Cl" : GOSUB : SHCRT$-"C2" : GMM 1860 : S=$-, "C3" : GOSM 1860

1860

MW$="C4"

GM

sRw$. oc5,, SM$-"C6"

1860 GOSUB 1860 GOSUB

1605LCtG$-'MLTICOUNr" 1860 SMR=$-ý`C7" GOSUB 1610LCNG$-'TOTAWASFS'l "C8" 1860 SHOPT$-, GOSUB 1620LCtG$-"VAIMEMMVI 1860 s=$..,, c9,, GOSUB 1630MU$-"VAUJSTAEW' 1860 sm$-i'Clo" GOSUB 1640LCW$-O'VALUEM" 18W smýPcll" GOSUB 1650T-CW$-"E=" 1860 1 GCGUB SHCPT$-"Cl2! 1660LCNG$-'VITEA! Vl 18W GOSUB aM$-J'Cl3'l 1670LCNG$-'t=l SHCBT$-OClvl GCSM1860 1675LCtG$-1%7M" 18W sm$. jcl5,, GOSUB 168Dizw$.,, VAIUV# 1860 SHDIZr$-Otl6ll GOSUB 1690Lctc$. "FiRsTfl 1860 SHM$-"C1711 GOSUB 1700MNG$.lM=,, 1860 SHW$-"Cl8'l GOSUB 1705LCNG$-IUSVI 1860 GOSUB SM$-ocl9,, 1706ICNG$-"IEM" 1860 SRCBT$-"C20"GOSUB 1710IXW.$-IOMTiw, cR ", 1860 SHCEM$-, GOSUB 172DIkNG$="MSTIW, SHCU$-'"' GOSM 1860: REMRN -O: 1730FM ENDcF DjcTjajAM cF cc*M VARLABLE NAM 1740REK 1750 REM 1760REK 1770RM 178DREN 1790 REM 1800REK 1810 REM 1820RM 1830 REM 1840 Mq START OFSUBROUTM 18M rM VARIABUNAM TOAPBREVIATE 1860 I-IM(L$, I=$): IF J>o THM A$--LEET$(L$$I-1):B$=RLM%L$,IzN(L$)LEN(A$)-UN(LCIC$)):L$-A$+SHCBT$+B$: GUM 18W ELSEPEM 1870REH ENDCF SJBPof= 1880 rM NAWS To AmpXVIM VARLABLE 1890 REK 1900 REK 1910REM 1920 REK

Appendix 10

Page 47

IN IRE UK ACCa%T= STANDARDS FRCFESSXKAL SEMIU PROCESSES

1930M24 1940REM 1950M24 1960REM 1970ME 1980ME 1990REM OFSUBROUTINE START 2000REK M INPUTA CHARAMR q23 THENZ$-CHR$(ASC(Z$)-32) 2010 Z$-INPM(1): IF %