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Articles 2 and 5
Assets as at 1st April 2016 attributable to the additional funded operations being—
(a)land and buildings;
(b)equipment, vehicles, fixtures, furniture, fittings and computer hardware and software;
(c)intangible assets, including intellectual property; and
(d)current assets (net of current liabilities).
Liabilities as at 1st April 2016 attributable to the additional funded operations being provisions.