# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 80: Leasing transactions


The aggregate amount of all property (other than land) leased by the company to other persons must be disclosed, broken down so as to show the aggregate amount included in each relevant balance sheet item.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/2/paragraph/80 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-2/paragraph-80
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.