Article 4 Assets, liabilities, reserves and public dividend capitalI1

The Crown assets and liabilities set out in Schedule 2 shall be appropriated as assets and liabilities of the fund.

The sum of £39,000, being part of the amount by which the values of those assets exceeds the amount of those liabilities, shall be treated as a revaluation reserve in the accounts of the fund, and the reserve so created shall be maintained as a revaluation reserve.

The sum of £3,204,000, being part of the amount by which the value of those assets exceeds the amount of those liabilities shall be treated as public dividend capital.