{"number":"5e.9","body":"","content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Ch4\u003E5e.9.1 Disposal of Group, District or County assets at amalgamation\u0026nbsp;\u003C/h4\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.9.1.1\u003C/strong\u003E\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003EIf two or more Groups, Districts or Counties amalgamate, the retiring Treasurers must prepare a statement of account at the date of the amalgamation. \u00A0\u003C/li\u003E\n\u003Cli\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022 data-ccp-parastyle-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;d5e0e509-5f10-562b-9587-a1fb7b61002b|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,134224900,\u0026quot;false\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,335559739,\u0026quot;0\u0026quot;,335559738,\u0026quot;240\u0026quot;,335559682,\u0026quot;1\u0026quot;,335559683,\u0026quot;2\u0026quot;,335560102,\u0026quot;9\u0026quot;,134245418,\u0026quot;true\u0026quot;,469777804,\u0026quot;5e.%1\u0026quot;,469777803,\u0026quot;left\u0026quot;,469777815,\u0026quot;multilevel\u0026quot;,469769242,\u0026quot;65533,0\u0026quot;,335559685,\u0026quot;2269\u0026quot;,335559991,\u0026quot;1701\u0026quot;,536884268,\u0026quot;{46bf78b4-4e28-56ef-b4ad-2f6010b8ba54}{1}\u0026quot;,335552541,\u0026quot;0\u0026quot;,469775450,\u0026quot;Level 3\u0026quot;,201340122,\u0026quot;2\u0026quot;,134234082,\u0026quot;true\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3\u0026quot;,335572020,\u0026quot;1\u0026quot;,134245529,\u0026quot;true\u0026quot;,469777929,\u0026quot;Level 3 Char\u0026quot;,469778324,\u0026quot;Level 1\u0026quot;]}\u0022 data-ccp-parastyle-linked-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;e7f11623-d01d-503d-8558-b37fa0cf3e0e|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,469775450,\u0026quot;Level 3 Char\u0026quot;,201340122,\u0026quot;1\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3Char\u0026quot;,335572020,\u0026quot;1\u0026quot;,134231262,\u0026quot;true\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,469777929,\u0026quot;Level 3\u0026quot;,469778324,\u0026quot;Default Paragraph Font\u0026quot;]}\u0022\u003EThe statement, together with all \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003EGroup\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E, \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003EDistrict\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E or \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003ECounty\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E assets, supported by all books of account and vouchers, \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003Emust\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E be handed to the Treasurer of the \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003EGroup\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E, \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003EDistrict\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E or \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003ECounty\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E formed by the amalgamation.\u00A0\u003C/span\u003E\u00A0\u003C/li\u003E\n\u003Cli\u003E\u003Cspan class=\u0022NormalTextRun SCXW95605044 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022 data-ccp-parastyle-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;d5e0e509-5f10-562b-9587-a1fb7b61002b|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,134224900,\u0026quot;false\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,335559739,\u0026quot;0\u0026quot;,335559738,\u0026quot;240\u0026quot;,335559682,\u0026quot;1\u0026quot;,335559683,\u0026quot;2\u0026quot;,335560102,\u0026quot;9\u0026quot;,134245418,\u0026quot;true\u0026quot;,469777804,\u0026quot;5e.%1\u0026quot;,469777803,\u0026quot;left\u0026quot;,469777815,\u0026quot;multilevel\u0026quot;,469769242,\u0026quot;65533,0\u0026quot;,335559685,\u0026quot;2269\u0026quot;,335559991,\u0026quot;1701\u0026quot;,536884268,\u0026quot;{46bf78b4-4e28-56ef-b4ad-2f6010b8ba54}{1}\u0026quot;,335552541,\u0026quot;0\u0026quot;,469775450,\u0026quot;Level 3\u0026quot;,201340122,\u0026quot;2\u0026quot;,134234082,\u0026quot;true\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3\u0026quot;,335572020,\u0026quot;1\u0026quot;,134245529,\u0026quot;true\u0026quot;,469777929,\u0026quot;Level 3 Char\u0026quot;,469778324,\u0026quot;Level 1\u0026quot;]}\u0022 data-ccp-parastyle-linked-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;e7f11623-d01d-503d-8558-b37fa0cf3e0e|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,469775450,\u0026quot;Level 3 Char\u0026quot;,201340122,\u0026quot;1\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3Char\u0026quot;,335572020,\u0026quot;1\u0026quot;,134231262,\u0026quot;true\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,469777929,\u0026quot;Level 3\u0026quot;,469778324,\u0026quot;Default Paragraph Font\u0026quot;]}\u0022\u003EIf the receiving Treasurer considers it necessary, after consultation with the \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW95605044 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003ETrustee\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW95605044 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E Board, they \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW95605044 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003Emust\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW95605044 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E ask the \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW95605044 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003ETrustee\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW95605044 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E Board to appoint an appropriate person to examine the accounts.\u00A0\u003C/span\u003E\u00A0\u003C/li\u003E\n\u003C/ol\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch4\u003E5e.9.2 Disposal of District or County assets at splitting \u0026nbsp;\u003C/h4\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.9.2.1\u003C/strong\u003E\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003E\u003Cspan class=\u0022NormalTextRun SCXW17604456 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022 data-ccp-parastyle-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;d5e0e509-5f10-562b-9587-a1fb7b61002b|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,134224900,\u0026quot;false\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,335559739,\u0026quot;0\u0026quot;,335559738,\u0026quot;240\u0026quot;,335559682,\u0026quot;1\u0026quot;,335559683,\u0026quot;2\u0026quot;,335560102,\u0026quot;9\u0026quot;,134245418,\u0026quot;true\u0026quot;,469777804,\u0026quot;5e.%1\u0026quot;,469777803,\u0026quot;left\u0026quot;,469777815,\u0026quot;multilevel\u0026quot;,469769242,\u0026quot;65533,0\u0026quot;,335559685,\u0026quot;2269\u0026quot;,335559991,\u0026quot;1701\u0026quot;,536884268,\u0026quot;{46bf78b4-4e28-56ef-b4ad-2f6010b8ba54}{1}\u0026quot;,335552541,\u0026quot;0\u0026quot;,469775450,\u0026quot;Level 3\u0026quot;,201340122,\u0026quot;2\u0026quot;,134234082,\u0026quot;true\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3\u0026quot;,335572020,\u0026quot;1\u0026quot;,134245529,\u0026quot;true\u0026quot;,469777929,\u0026quot;Level 3 Char\u0026quot;,469778324,\u0026quot;Level 1\u0026quot;]}\u0022 data-ccp-parastyle-linked-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;e7f11623-d01d-503d-8558-b37fa0cf3e0e|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,469775450,\u0026quot;Level 3 Char\u0026quot;,201340122,\u0026quot;1\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3Char\u0026quot;,335572020,\u0026quot;1\u0026quot;,134231262,\u0026quot;true\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,469777929,\u0026quot;Level 3\u0026quot;,469778324,\u0026quot;Default Paragraph Font\u0026quot;]}\u0022\u003EPOR 5e.9.2 does not apply to \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW17604456 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003EGroups\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW17604456 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E.\u003C/span\u003E\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EIf a District is split into two or more separate Districts, or into parts which will be amalgamated with other Districts, the assets of the District should be divided into proportions approximately represented by the member numbers of each part after splitting. \u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EIf a County is split into two or more separate Counties, or into parts, which will be amalgamated with other Counties, the assets of the County should be divided into proportions approximately represented by the member numbers of each part after splitting. \u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EThese proportions of the District or County assets should then be transferred to the Districts or County, which become responsible for those parts of the old Districts or County. \u0026nbsp;\u003Cbr\u003EThis should normally be done under the supervision of UK Headquarters. \u0026nbsp;\u003C/li\u003E\n\u003C/ol\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch4\u003E5e.9.3 Disposal of assets at closure of a Group, District or County\u0026nbsp;\u003C/h4\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.9.3.1\u003C/strong\u003E\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003EIt is important to note that closure of a Group, District or County may be the result of a merger of Groups or Districts or Counties. \u0026nbsp;In these situations, two or more charitable entities are closed and are replaced by one new charity.\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003E\u003Cspan class=\u0022NormalTextRun SCXW87820773 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022 data-ccp-parastyle-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;d5e0e509-5f10-562b-9587-a1fb7b61002b|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,134224900,\u0026quot;false\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,335559739,\u0026quot;0\u0026quot;,335559738,\u0026quot;240\u0026quot;,335559682,\u0026quot;1\u0026quot;,335559683,\u0026quot;2\u0026quot;,335560102,\u0026quot;9\u0026quot;,134245418,\u0026quot;true\u0026quot;,469777804,\u0026quot;5e.%1\u0026quot;,469777803,\u0026quot;left\u0026quot;,469777815,\u0026quot;multilevel\u0026quot;,469769242,\u0026quot;65533,0\u0026quot;,335559685,\u0026quot;2269\u0026quot;,335559991,\u0026quot;1701\u0026quot;,536884268,\u0026quot;{46bf78b4-4e28-56ef-b4ad-2f6010b8ba54}{1}\u0026quot;,335552541,\u0026quot;0\u0026quot;,469775450,\u0026quot;Level 3\u0026quot;,201340122,\u0026quot;2\u0026quot;,134234082,\u0026quot;true\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3\u0026quot;,335572020,\u0026quot;1\u0026quot;,134245529,\u0026quot;true\u0026quot;,469777929,\u0026quot;Level 3 Char\u0026quot;,469778324,\u0026quot;Level 1\u0026quot;]}\u0022 data-ccp-parastyle-linked-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;e7f11623-d01d-503d-8558-b37fa0cf3e0e|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,469775450,\u0026quot;Level 3 Char\u0026quot;,201340122,\u0026quot;1\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3Char\u0026quot;,335572020,\u0026quot;1\u0026quot;,134231262,\u0026quot;true\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,469777929,\u0026quot;Level 3\u0026quot;,469778324,\u0026quot;Default Paragraph Font\u0026quot;]}\u0022\u003EIf a \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW87820773 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003EGroup\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW87820773 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E, \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW87820773 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003EDistrict\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW87820773 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E or \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW87820773 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003ECounty\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW87820773 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E is closed, the Treasurer \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW87820773 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003Emust\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW87820773 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E prepare a statement of account at the effective date of closure.\u0026nbsp;\u003C/span\u003E\u0026nbsp;\n\u003Cul\u003E\n\u003Cli\u003EFor a Group, the statement, together with all assets, must be handed to the District Treasurer as soon as possible after the closure date and must be supported by all books of accounts and vouchers. \u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EFor a District, the statement, together with all assets, must be handed to the County Treasurer as soon as possible after the closure date and must be supported by all books of accounts and vouchers. \u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EFor a County, the statement, together with all assets, must be handed to the Country and UK Headquarters as soon as possible after the closure date and must be supported by all books of accounts and vouchers. \u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003C/li\u003E\n\u003Cli\u003EThe Treasurer must ensure that the statement of account is properly independently examined or audited as appropriate.\u0026nbsp;\u003C/li\u003E\n\u003C/ol\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch4\u003E5e.9.4 Assets and liabilities remaining after closure of a Group, District or County\u0026nbsp;\u003C/h4\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.9.4.1 Policy statement underpinning this section 5e.9.4\u003Cbr\u003E\u003C/strong\u003EIn the unlikely event that liabilities remain after the closure of a Group, District, or County then - to the extent that these liabilities exceed the value of any assets (including those already transferred under POR 5e.9.3) - there is no automatic transfer of those net liabilities to another entity. \u00A0\u003C/p\u003E\n\u003Cp\u003EAny such outstanding net liabilities will therefore be the responsibility of the Trustees of the closed Group, District, or County. However, the relevant District, County, or Country Headquarters may, at their discretion, choose to provide financial support where their Trustees consider it to be in the best interests of their charity.\u00A0\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.9.4.2 Net assets\u00A0\u003C/strong\u003E\u003Cbr\u003ENet assets are where, after closure, total assets are greater than total liabilities:\u00A0\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003ENet assets of a Group automatically pass to the District Scout Council which may use or dispose of these at its absolute discretion solely for the purposes of scouting. \u00A0\u003C/li\u003E\n\u003Cli\u003ENet assets of a District automatically pass to the County Scout Council, which may use or dispose of these at its absolute discretion solely for the purposes of scouting.\u00A0\u003C/li\u003E\n\u003Cli\u003ENet assets of a County automatically pass to the Country Headquarters, which may use or dispose of these at its absolute discretion, solely for the purposes of scouting. \u00A0\u003C/li\u003E\n\u003C/ol\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.9.4.3 \u003Cspan class=\u0022NormalTextRun SCXW110702707 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022 data-ccp-parastyle-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;d5e0e509-5f10-562b-9587-a1fb7b61002b|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,134224900,\u0026quot;false\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,335559739,\u0026quot;0\u0026quot;,335559738,\u0026quot;240\u0026quot;,335559682,\u0026quot;1\u0026quot;,335559683,\u0026quot;2\u0026quot;,335560102,\u0026quot;9\u0026quot;,134245418,\u0026quot;true\u0026quot;,469777804,\u0026quot;5e.%1\u0026quot;,469777803,\u0026quot;left\u0026quot;,469777815,\u0026quot;multilevel\u0026quot;,469769242,\u0026quot;65533,0\u0026quot;,335559685,\u0026quot;2269\u0026quot;,335559991,\u0026quot;1701\u0026quot;,536884268,\u0026quot;{46bf78b4-4e28-56ef-b4ad-2f6010b8ba54}{1}\u0026quot;,335552541,\u0026quot;0\u0026quot;,469775450,\u0026quot;Level 3\u0026quot;,201340122,\u0026quot;2\u0026quot;,134234082,\u0026quot;true\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3\u0026quot;,335572020,\u0026quot;1\u0026quot;,134245529,\u0026quot;true\u0026quot;,469777929,\u0026quot;Level 3 Char\u0026quot;,469778324,\u0026quot;Level 1\u0026quot;]}\u0022 data-ccp-parastyle-linked-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;e7f11623-d01d-503d-8558-b37fa0cf3e0e|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,469775450,\u0026quot;Level 3 Char\u0026quot;,201340122,\u0026quot;1\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3Char\u0026quot;,335572020,\u0026quot;1\u0026quot;,134231262,\u0026quot;true\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,469777929,\u0026quot;Level 3\u0026quot;,469778324,\u0026quot;Default Paragraph Font\u0026quot;]}\u0022\u003ENet liabilities\u003C/span\u003E\u00A0\u003C/strong\u003E\u003Cbr\u003ENet liabilities are where, after closure, total assets are less than total liabilities:\u00A0\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003EIf after the closure of a Group there are net liabilities, then these remain the responsibility of the closed Group\u2019s Trustees.\u00A0\u003C/li\u003E\n\u003Cli\u003E\u003Cspan class=\u0022NormalTextRun SCXW227476231 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022 data-ccp-parastyle-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;d5e0e509-5f10-562b-9587-a1fb7b61002b|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,134224900,\u0026quot;false\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,335559739,\u0026quot;0\u0026quot;,335559738,\u0026quot;240\u0026quot;,335559682,\u0026quot;1\u0026quot;,335559683,\u0026quot;2\u0026quot;,335560102,\u0026quot;9\u0026quot;,134245418,\u0026quot;true\u0026quot;,469777804,\u0026quot;5e.%1\u0026quot;,469777803,\u0026quot;left\u0026quot;,469777815,\u0026quot;multilevel\u0026quot;,469769242,\u0026quot;65533,0\u0026quot;,335559685,\u0026quot;2269\u0026quot;,335559991,\u0026quot;1701\u0026quot;,536884268,\u0026quot;{46bf78b4-4e28-56ef-b4ad-2f6010b8ba54}{1}\u0026quot;,335552541,\u0026quot;0\u0026quot;,469775450,\u0026quot;Level 3\u0026quot;,201340122,\u0026quot;2\u0026quot;,134234082,\u0026quot;true\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3\u0026quot;,335572020,\u0026quot;1\u0026quot;,134245529,\u0026quot;true\u0026quot;,469777929,\u0026quot;Level 3 Char\u0026quot;,469778324,\u0026quot;Level 1\u0026quot;]}\u0022 data-ccp-parastyle-linked-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;e7f11623-d01d-503d-8558-b37fa0cf3e0e|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,469775450,\u0026quot;Level 3 Char\u0026quot;,201340122,\u0026quot;1\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3Char\u0026quot;,335572020,\u0026quot;1\u0026quot;,134231262,\u0026quot;true\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,469777929,\u0026quot;Level 3\u0026quot;,469778324,\u0026quot;Default Paragraph Font\u0026quot;]}\u0022\u003EIf after the closure of a \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW227476231 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003EDistrict\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW227476231 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E there are net liabilities, then these remain the responsibility of the closed \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW227476231 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003EDistrict\u2019s\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW227476231 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW227476231 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003ETrustees\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW227476231 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E.\u003C/span\u003E\u00A0\u003C/li\u003E\n\u003Cli\u003EIf after the closure of a County there are net liabilities, then these remain the responsibility of the closed County\u2019s Trustees.\u00A0\u003C/li\u003E\n\u003C/ol\u003E\n\u003Cp\u003EHowever, the relevant receiving District, County, or Country Headquarters may, at their discretion, choose to provide financial support where their Trustees consider it to be in the best interests of their charity.\u00A0\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.9.4.4 Other considerations following closure\u00A0\u003C/strong\u003E\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003EIf there is any reasonable prospect of the Group, District or County being revived, the disposition of these assets and liabilities may be delayed by the respective Trustee Board for such a period as it thinks proper with a view to returning them to the revived Group, District or County. \u00A0\u003C/li\u003E\n\u003Cli\u003EThe Trustee Board of the receiving entity must ensure the preservation of the statements of account and all accounting records of the Group, District or County which has been closed. This will be within the timeframes indicated within the receiving entity\u2019s Data Retention Policy but should normally be at least six years.\u00A0\u003C/li\u003E\n\u003C/ol\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"deprecated":false,"url":"/por/5e-local-finance-of-groups-districts-and-counties/5e9-disposal-of-assets/","id":85593,"nodeName":"5e.9 Disposal of assets","title":"Disposal of assets","type":"pORRule","image":null,"assets":null,"headerOptions":{"headerTitle":"Disposal of assets","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC84NTU5MyJ9","canonicalUrl":"https://www.scouts.org.uk/por/5e-local-finance-of-groups-districts-and-counties/5e9-disposal-of-assets/"}