# The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003, Paragraph 11


F means—
F***except where (E−A)÷L is greater than F***, F means—
(E−A)÷L.

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Source: https://www.legislation.gov.uk/uksi/2003/3146/schedule/paragraph/11 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/schedule/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.