# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 63: Fixed assets


Where any fixed assets of the company (other than listed investments) are included under any item shown in the company’s balance sheet at an amount determined in accordance with paragraph 40, the following information must be given—
(a) the years (so far as they are known to the directors) in which the assets were severally valued and the several values, and
(b) in the case of assets that have been valued during the financial year, the names of the persons who valued them or particulars of their qualifications for doing so and (whichever is stated) the bases of valuation used by them.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/2/paragraph/63 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.