Notes to the accounts

Notes to the accounts list

7 Interest payable
Interest payable has been allocated as follows:

	2005 £m	2004 £m
Revenue reserve	57	51
Capital reserve	25	42
	82	93

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.