15.—(1) In respect of any assets of the society included in Assets items A (intangible assets), B.I (land and buildings) and B.II (investment in jointly controlled bodies and subsidiaries) in the society’s balance sheet the following information must be given by reference to each such item:
(a)the appropriate amounts in respect of those assets included in the item as at the date of the beginning of the financial year and as at the balance sheet date respectively;
(b)the effect on any amount included in Assets item A in respect of those assets of:
(i)any determination during that year of the value to be ascribed to any of those assets in accordance with paragraph 11 of Schedule 6 below;
(ii)acquisitions during that year of any assets;
(iii)disposals during that year of any assets; and
(iv)any transfers of assets of the society to and from the item during that year.
(2) The reference in subparagraph (1)(a) to the appropriate amounts in respect of any assets (included in an assets item) as at any date there mentioned is a reference to amounts representing the aggregate amounts determined, as at that date, in respect of assets falling to be included under the item on either of the following bases, that is to say:
(a)on the basis of cost (determined in accordance with paragraphs 27 and 28 of Schedule 6 below); or
(b)on any basis permitted by paragraph 10 or 11 of Schedule 6 below (leaving out of account in either case any provisions for depreciation or diminution in value).
(3) In addition, in respect of any assets of the society included in any assets item in the society’s balance sheet, there must be stated (by reference to each such item):
(a)the cumulative amount of provisions for depreciation or diminution in value of those assets included under the 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.