# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 9


Asset item 8 in Part I and Asset item 9 in Part II of this Schedule shall include any expenditure incurred during the financial year but relating to a subsequent financial year, together with any income which, although relating to the financial year in question, is not due until after its expiry, except that they shall not include accrued interest in respect of Asset items 1 to 4 in Parts I and II, and asset item 5(a) in Part II of this Schedule, which accrued interest shall be included under those items.

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/2/part/III/paragraph/9 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-2/part-III/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.