# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 28: Other liabilities


(1) Any amount classifiable among “other liabilities” in the balance sheet and falling due after more than one year from the balance sheet date shall be separately disclosed.
(2) The amount for creditors in respect of taxation and social security shall be separately disclosed.

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/5/paragraph/28 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-5/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.