# The Building Societies (Accounts and Related Provisions) Regulations 1987, Paragraph 3


.Any amount or percentage required to be included in section C or D of Part I above in the column headed “LAST YEAR” is required to be included for the purposes of assisting the assessment of the corresponding amount or percentage in the column headed “THIS YEAR” and accordingly shall, where it is derived from an amount in annual accounts adjusted in accordance with Regulation 3(7)(b) above, be derived from that amount as so adjusted.

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Source: https://www.legislation.gov.uk/uksi/1987/2072/schedule/8/part/II/paragraph/3 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-8/part-II/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.