# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 40: Unmatured forward transactions


There shall be disclosed with respect to forward transactions unmatured at the date of the balance sheet the categories of such transactions, by reference to an appropriate system of classification.

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/5/paragraph/40 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-5/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.