# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 4


Where subsidiary undertakings have been acquired or disposed of during a financial year to which a statement of the source and application of funds relates, the effect of such acquisitions or disposals shall be summarised in aggregate by way of a footnote to the statement which shall be separate from the notes to the annual accounts.

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/3/part/III/paragraph/4 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-3/part-III/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.