# The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008, Paragraph 3: 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.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806426/schedule/8/paragraph/3 (the official version)
Page: https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-8/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.