1.   All the accounts are subject to scrutiny by auditors.

2.   And it is of particular benefit to the higher-rate taxpayers that some accounts are tax-free.

3.   Both parties must sign the form if the account is to be in joint names.

4.   Companies are required to state that their accounts are prepared in accordance with approved accounting standards.

5.   Having recently paid a larger than expected tax bill, the account is currently empty.

6.   If the account is a right-hand side account, such as revenue, the opposite is true.

7.   In future, six-monthly accounts will be required from those firms that are in breach of the rules.

8.   La Stampa admitted that the supergrass accounts were at times contradictory and incoherent.

9.   Old and past-due accounts are obviously less valuable as collateral than the account of a customer with a reputation for prompt payment.