Paragraph 57 Fixed assets
n relation to any amount which is included under Assets item 10 in the balance sheet format (Tangible fixed assets) with respect to land and buildings there shall be stated:
(a)
how much of that amount is ascribable to land of freehold tenure and how much to land of leasehold tenure; and
(b)
how much of the amount ascribable to land of leasehold tenure is ascribable to land held on long lease and how much to land held on short lease.