Schedule 10 GENERAL INTERPRETATION
- 1Capitalisation
- 2Financial instruments
- 3Financial instruments
- 4Fixed and current assets
- 5Fungible assets
- 6Historical cost accounting rules
- 7Leases
- 8Listed investments
- 9Loans
- 10Materiality
- 11Participating interests
- 12Purchase price
- 13Realised profits and realised losses
- 14Staff costs
- 15Scots land tenure