# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 37: Leasing transactions


The aggregate amount of all assets (other than land) leased to other persons, shall be disclosed, broken down so as to show the aggregate amount included in each relevant balance sheet item.

---
Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/5/paragraph/37 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-5/paragraph-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.