# The Building Societies (Accounts and Related Provisions) Regulations 1987, Paragraph 7


Subject to paragraph 3 above, in section D of Part I above—
(a) item 1 shall be derived from the particulars required to be stated in the annual business statement by paragraph 2(1)(a) of Schedule 7 above,
(b) item 2 shall be derived from the particulars required to be stated in the annual business statement by paragraph 2(1)(b) of Schedule 7 above, and
(c) in item 3—
(i) where there is no extraordinary profit or loss shown in the income and expenditure account for the relevant year and the previous financial year, item 3(a) is not required to be included,
(ii) where item 3(a) is included, the profit or loss for the year before extraordinary items to be used as a factor in that item shall be derived from item 12 in Part I (or, as the case may be, item 14 in Part II) of Schedule 1 above, and
(iii) the profit or loss for the year to be used as a factor in item 3(b) shall be derived from item 18 in Part I (or, as the case may be, item 20 in Part II) of Schedule 1 above.

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Source: https://www.legislation.gov.uk/uksi/1987/2072/schedule/8/paragraph/7 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-8/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.