# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 39: Assets and liabilities denominated in a currency other than sterling


Where any amount to be included under any of the following items is material, particulars shall be given of each type of asset or liability included therein, including an explanation of the nature of the asset or liability and the amount included with respect to assets or liabilities of that type:
(a) In Part I of Schedule 2, items 4(f), 7, 8, 12(c), and 13, and
(b) In Part II of Schedule 2, items 4(f), 5(b), 8, 9, 13(c) and 14.

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/5/paragraph/39 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-5/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.