# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 36: Memorandum items : Subsidiary undertakings


(1) With respect to contingent liabilities required to be included under Memorandum item 20 in Part I of Schedule 2, there shall be stated the amount of such contingent liabilities incurred on behalf of or for the benefit of any subsidiary undertakings.
(2) With respect to commitments required to be included under Memorandum item 21 in Part I of Schedule 2, there shall be stated the amount of such commitments undertaken on behalf of or for the benefit of any subsidiary undertakings.

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/5/paragraph/36 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-5/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.