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


(1) This paragraph applies to liquid assets within a relevant category in a balance sheet (that is to say item 1(b), 1(c)(i) or 1(c)(ii)).
(2) The balance sheet shall show liquid assets within a relevant category at cost (whether or not adjusted), at market value or at a combination of the two.

---
Source: https://www.legislation.gov.uk/uksi/1987/2072/schedule/5/paragraph/18 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-5/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.