# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 14


Item 11 shall include amounts written back following earlier write offs and provisions in respect of transferable securities held as financial fixed assets, participating interests and shares in subsidiary undertakings and which are included in Asset items 1(d) and 4(e) in Parts I and II of Schedule 2.

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/1/part/III/paragraph/14 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-1/part-III/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.