# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 17: Miscellaneous matters


(1) Where any amount relating to any preceding financial year is included in any item in the income and expenditure account, the effect of that inclusion shall be stated.
(2) The effect shall be stated of any transactions that are exceptional by virtue of size or incidence although they fall within the ordinary activities of the society.

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/5/paragraph/17 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-5/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.