# The Building Societies (Accounts and Related Provisions) Regulations 1987, Paragraph 2


Any asset in or liability to—
(a) in the case of Part I above, an associated body, and
(b) in the case of Part II above, an associated body which is not a relevant subsidiary,
shall be shown separately as a component of the item within which is it included.

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