Banking Manual: Main Contents

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Table of contents

BAM12000Regulatory framework
BAM20000Accounting: Introduction
BAM21000Accounting: Standards applying to banks under UK GAAP
BAM22000Accounting: Treatment of banks under International Accounting Standards (IAS)
BAM31000UK subsidiaries of foreign banks and foreign banks trading in the UK through a permanent establishment
BAM32000The attribution of capital to foreign banking permanent establishments in the UK
BAM33000Tax credit relief
BAM36000Non-performing loans
BAM38000Dormant accounts
BAM44000Deduction of Tax