Part 6 ACCOUNTS

England and Wales

1. 24Retirement benefits
2. 24ABack payment following unequal pay
3. 24BEarly repayment of loans — premiums and discounts at 31st March 2007
4. 24CEarly repayment of loans — premiums and discounts after 31st March 2007
5. 24DInterest on loans given by local authorities
6. 24EInterest on stepped interest rate loans taken out by local authorities
7. 24FFinancial guarantees given by local authorities
8. 24GImpairment of certain investments
9. 24HShort-term accumulating compensated absences
10. 24ILease classification
11. 24JRegulation 24J
12. 24KFair value gains and losses of pooled investment funds
13. 24LInfrastructure assets
14. 25Proper practices
15. 25AAccounting treatment of loans from the Public Works Loan Board drawn down on 2 April 2015