Paragraph 26 Details of assets chargedI1

United Kingdom

In relation to each Liability item and each Memorandum item in the balance sheet formats there shall be disclosed—

(a)

the aggregate amount of any assets which have been charged to secure any liability or potential liability included thereunder,

(b)

the aggregate amount of the liabilities or potential liabilities so secured, and

(c)

an indication of the nature of the security given.

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