# The Building Societies (Accounts and Related Provisions) Regulations 1987, Paragraph 3: Balance sheet date


“Balance sheet date”, in relation to a balance sheet, means the date as at which the balance sheet was prepared.

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Source: https://www.legislation.gov.uk/uksi/1987/2072/schedule/9/paragraph/3 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-9/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.