Sundry assets and liabilitiesE+W+S
71Where any amount shown under either of the following items is material, particulars shall be given of each type of asset or liability included therein, including an explanation of the nature of the asset or liability and the amount included with respect to assets or liabilities of that type:
(a)Assets item 13 (Other assets)
(b)Liabilities item 4 (Other liabilities).