| BLM80505 | Introduction |
| BLM80510 | Outline (FA06/SCH10/PARA16) |
| BLM80515 | Quantifying the PM amount (FA06/SCH10/PARA17) |
| BLM80520 | Adjustments to the balance sheet figures – fixture in land (FA06/SCH10/PARA17 (4)) |
| BLM80525 | Adjustments to the balance sheet figures – transfer to the lessor company from a connected party (FA06/SCH10/PARA17 (7)) |
| BLM80530 | Quantifying the TWDV amount (FA06/SCH10/PARA18) |
| BLM80535 | Quantifying the income amount - example |
| BLM80539 | Adjustments to the basic amount |
