# The Building Societies (Accounts and Related Provisions) Regulations 1987, Paragraph 15: Deferred shares


Details of the terms of any deferred shares recorded in the balance sheet shall be given.

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Source: https://www.legislation.gov.uk/uksi/1987/2072/schedule/4/paragraph/15 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-4/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.