# The Building Societies (Accounts and Related Provisions) Regulations 1987, Paragraph 18: Subordinated liabilities


Details of the terms of subordinated liabilities included in the balance sheet shall be given, and the reason for the issue of any instrument by which those liabilities were incurred shall be given in the financial year of the issue.

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Source: https://www.legislation.gov.uk/uksi/1987/2072/schedule/4/paragraph/18 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-4/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.