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26.—(1) Subject to the following sub-paragraph, assets which fall to be included under Assets item F.I. (tangible assets) in the balance sheet format may be included at a fixed quantity and value.
(2) Sub-paragraph (1) applies to assets of a kind which are constantly being replaced, where:
(a)their overall value is not material to assessing the society’s state of affairs; and
(b)their quantity, value and composition are not subject to material variation.
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