Assets 1) The classification of investments in the Balance Sheet will be under a few broad headings with schedules listing the individual assets. Where the Trustees Act has been applied all investments must be clearly allocated to their appropriate fund;
2) Unauthorised investments held under a power of postponement should be separately shown;
3) The book value of investments will be as follows:
4) Revaluation of investments will normally take place in the following circumstances;
5) Cash and bank balances should be distinguished between income and capital.