Paragraph 14 Fixed assets
Where any amount is shown in respect of land including buildings in the association’s balance sheet there shall be stated—
(a)
how much of that amount relates to land which is owned by the association and how much relates to land which it holds on a lease; and
(b)
how much of the amount attributable to land held on a lease relates to land held on a long lease and how much to land held on a short lease.