# The Building Societies (Accounts and Related Provisions) Regulations 1998, Paragraph 1

Extent: E+W+S+N.I.

In respect of Asset items A.2 to A.4 and B and Liability items B to D and H, the following shall be shown either by subdivision of the relevant items or by way of notes to the accounts—
(a) in the case of such items in Part I, claims on, or liabilities to, subsidiary undertakings;
(b) in the case of such items in Part II, claims on, or liabilities to, any unconsolidated subsidiary undertakings; and
(c) in the case of such items in both Parts I and II, claims on, or liabilities to, any undertaking in which the society has a participating interest (including, in the case of a group accounts society, any associated undertaking).

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Source: https://www.legislation.gov.uk/uksi/1998/504/schedule/2/part/III/paragraph/1 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-2/part-III/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.