# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 4: Fixed and current assets


“Fixed assets” means assets of a company which are intended for use on a continuing basis in the company’s activities, and “current assets” means assets not intended for such use.

---
Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/10/paragraph/4 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-10/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.