3i group plc Report and accounts 2004
 
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Note 7 - Interest payable
Interest payable has been allocated as follows:
  2004 
£m 
2003 
£m 
Revenue reserve 51  57 
Capital reserve 42  53 
  93  110 
Interest payable was allocated so that interest payable less other interest receivable and similar income was allocated to revenue and capital profits based on the expected split of returns between revenue and capital. This split is expected to be 30% revenue and 70% capital.
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