# The Building Societies (Accounts and Related Provisions) Regulations 1987, Paragraph 19


To the extent that a relevant category of liquid assets under paragraph 18 above includes liquid assets at cost, the method of arriving at their cost shall be disclosed in the notes to the annual accounts.

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Source: https://www.legislation.gov.uk/uksi/1987/2072/schedule/5/paragraph/19 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-5/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.