# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 21: Transferable securities


(1) In respect of each of Asset items 1(d) and 4(e) in the balance sheet there shall be shown the amount of transferable securities under those items, stating—
(a) the amounts of those which are listed and the amount of those which are unlisted; and
(b) the amounts of those which are listed on a recognised investment exchange, other than an overseas investment exchange, within the meaning of the Financial Services Act 1986 and the amount of those listed on other exchanges.
(2) In the case of each amount shown in respect of listed securities, under subparagraph (1)(a), there shall also be given the aggregate market value of the securities if it differs from the amount shown.
(3) In respect of each of Asset items 1(d) and 4(e)(iii) in Part I of Schedule 2 and Asset items 1(d) and 4(e)(iv) in Part II of that Schedule there shall be given the amounts of—
(i) transferable securities included under those items and which are held as financial fixed assets, and
(ii) those transferable securities which are not so held, together with the criteria used by the directors of the society to distinguish between those held and those not held as financial fixed assets.

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/5/paragraph/21 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-5/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.