Schedule 10 GENERAL INTERPRETATION

United Kingdom

1. 1Capitalisation
2. 2Financial instruments
3. 3Paragraph 3
4. 4Fixed and current assets
5. 5Fungible assets
6. 6Historical cost accounting rules
7. 7Leases
8. 8Listed investments
9. 9Loans
10. 10Materiality
11. 11Participating interests
12. 12Purchase price
13. 13Realised profits and realised losses
14. 14Staff costs
15. 15Scots land tenure