The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

Fixed assets

64.  In relation to any amount which is included under assets item 10 in the balance sheet format (tangible fixed assets) with respect to land and buildings there must be stated—

(a)how much of that amount is ascribable to land of freehold tenure and how much to land of leasehold tenure, and

(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.