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Paragraph 13

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The following items shall be stated where applicable, namely–

(a)

the amount included with current assets in respect of arrears of rent, together with the amount deducted therefrom for bad or doubtful debts;

(b)

so much of any grant for rent phasing received as is not shown in the property revenue account (if any);

(c)

particulars of any charge on the assets of the association to secure the liabilities of another person;

(d)

the basis on which the amount set aside for tax is calculated;

(e)

the total amount or estimated amount of any material capital expenditure not provided for, distinguishing the amount contracted for and the amount not contracted for but decided upon by the association;

(f)

the means by which and the persons by whom the expenditure referred to in the foregoing sub-paragraph is intended to be financed;

(g)

the general nature and the total estimated amount of any other material contingent liabilities not provided for.