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21.—(1) In respect of any fixed assets included in any Asset item in the balance sheet the following information shall be given—
(a)the appropriate amounts in respect of those assets as at the date of the beginning of the financial year and as at the balance sheet date respectively; and
(b)the effect on any amount included in the item, in respect of those assets, of—
(i)any determination during that year of the value to be ascribed to any of those assets on any basis mentioned in paragraph 28 of Schedule 7;
(ii)acquisitions during that year of any fixed assets;
(iii)disposals during that year of any fixed assets; and
(iv)any transfers of fixed assets to and from the item during that year.
(2) The reference in sub-paragraph (1)(a) to the appropriate amounts in respect of any fixed assets (included in an Asset item) as at any date there mentioned is a reference to amounts representing the aggregate amounts determined, as at that date, in respect of fixed assets falling to be included under that item on either of the following bases, that is to say—
(a)on the basis of cost (determined in accordance with paragraphs 22 and 23 of Schedule 7), or
(b)on any basis mentioned in paragraph 28 of Schedule 7,
(leaving out of account in either case any provisions for depreciation or diminution in value).
(3)In respect of any fixed assets included in any Asset item in the balance sheet—
(a)the cumulative amount of provisions for depreciation or diminution in value of those assets included under that item as at each date mentioned in sub-paragraph (1)(a),
(b)the amount of any such provisions made in respect of the financial year,
(c)the amount of any adjustments made in respect of any such provisions during that year in consequence of the disposal of any of those assets, and
(d)the amount of any other adjustments made in respect of any such provisions during that year,
shall be stated.
(4) Where any fixed assets of the society (other than listed investments) are included under any item shown in the society’s balance sheet at an amount determined on any basis mentioned in paragraph 28 of Schedule 7 the following information shall be given—
(a)the years (so far as they are known to the directors) in which the assets were severally valued and the several values; and
(b)in the case of assets valued during the financial year, the names of the persons who valued them, or particulars of their qualifications for doing so, and, whichever is given, the basis of valuation used.
(5) In relation to any amount which is or would but for regulation 3(5) be shown in respect of the item “land and buildings” in the balance sheet there shall be stated—
(a)how much of that amount is ascribable to land of freehold tenure and how much to land of leasehold tenure;
(b)how much of the amount ascribable to land of leasehold tenure is ascribable to land held on long lease and how much to land held on short lease; and
(c)how much of that amount is ascribable to land and buildings occupied by the society for its own activities.
(6) In any case where any goodwill which has been acquired is shown or included as an asset in the balance sheet the period chosen for writing off the consideration for that goodwill and the reasons for choosing that period shall be disclosed.
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