# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 24: Determination of cost


To the extent that debt securities included in a society’s balance sheet include assets valued at cost, the method of arriving at their cost shall be disclosed in the notes to the annual accounts.

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/7/paragraph/24 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-7/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.