Paragraph 10
(1)
All liabilities of a relevant subsidiary of a society in respect of deposits shall be included in Liability item 10 of Part II above where they would, were they liabilities of the society, be classifiable as non-retail funds and deposits, and any other such liabilities of the relevant subsidiary shall be included in liability item 9 thereof.
(2)
Any liabilities of a relevant subsidiary of a society in respect of shares, where included in the balance sheet in Part II above, shall be included in Liability item 19 thereof.