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


The society shall be presumed to be carrying on business as a going concern, and so, where group accounts are prepared, shall the society and its relevant subsidiaries.

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Source: https://www.legislation.gov.uk/uksi/1987/2072/schedule/5/paragraph/2 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-5/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.