# The Industrial and Provident Societies (Group Accounts) Regulations 1969, Paragraph 10


There shall be shown—
(a) the amount charged to revenue by way of provision for depreciation, renewals or diminution in value of fixed assets;
(b) the amount, if material, charged to revenue in respect of sums payable in respect of the hire of plant and machinery;
(c) the amount of the charge to revenue for United Kingdom corporation tax;
(d) the amount of the interest on bank loans, overdrafts and loans of other kinds made to the society or its subsidiaries (whether on the security of debentures or not);
(e) the amounts respectively of income from quoted investments and income from unquoted investments;
(f) if a substantial part of the revenue for the year of account consists of rents from land, the amount thereof (after deduction of ground rents, rates and other out-goings).

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Source: https://www.legislation.gov.uk/uksi/1969/1037/schedule/paragraph/10 (the official version)
Page: https://openlegislation.uk/industrial-and-provident-societies-group-accounts-regulations-1969/schedule/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.