# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 18


Memorandum item 21 in Part I and Memorandum item 23 in Part II of this Schedule shall include every irrevocable commitment which would give rise to a credit risk to the society (or the society and its subsidiary undertakings in respect of Part II).

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/2/part/III/paragraph/18 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-2/part-III/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.