# Companies Act 1985, Paragraph 71: Sundry assets and liabilities

Extent: E+W+S

Where any amount shown under either of the following items is material, particulars shall be given of each type of asset or liability included therein, including an explanation of the nature of the asset or liability and the amount included with respect to assets or liabilities of that type:
(a) Assets item 13 (Other assets)
(b) Liabilities item 4 (Other liabilities).

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/9/paragraph/71 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-9/paragraph-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.