# The Building Societies (Accounts and Related Provisions) Regulations 1987, Paragraph 12


Any subordinated loan capital of the society shall be included in Liability item 12 in Part I above and 13 in Part II above and in no other such Liability item, but this requirement shall not be taken to exclude the obligation to include in Liability item 13 in Part II above subordinated liabilities of relevant subsidiaries.

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Source: https://www.legislation.gov.uk/uksi/1987/2072/schedule/2/part/III/paragraph/12 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-2/part-III/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.