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Paragraph 22 Fixed assets

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

The amount of fixed assets at the beginning of the period of account and at the balance sheet date and the effect on any amount shown in the balance sheet in respect of that item of–

(a)

any revision of the amount in respect of any assets included under that item made during the period of account;

(b)

acquisitions during the period of account;

(c)

disposals of fixed assets during the period of account; and

(d)

any transfers of fixed assets of the registered housing association to and from that item during the period of account.