# The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003, Paragraph 13


K means—
A−E−F−G−Jexcept where A−E−F−[(L+1)×G] is less than zero, K means—
[A−E−F]×[L÷(L+1)].

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Source: https://www.legislation.gov.uk/uksi/2003/3146/schedule/paragraph/13 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-regulations-2003/schedule/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.