Paragraph 10
(1)
Subject to paragraph 13 all liabilities of a subsidiary undertaking of a society in respect of deposits shall be included in Liability item 12 of Part II where they would, were they liabilities of the society, be classifiable as non-retail funds and deposits, and any other such liabilities of the subsidiary undertaking shall be included in Liability item 11 thereof.
(2)
Any liabilities of a subsidiary undertaking of a society in respect of shares, where included in the balance sheet in Part II, shall be included in Liability item 20 thereof.