# The Building Societies (Accounts and Related Provisions) Regulations 1998, Paragraph 31: Assets and liabilities denominated in a currency other than sterling

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

(1) The aggregate amount, in sterling, of all assets denominated in a currency other than sterling, together with the aggregate amount, in sterling, of all liabilities so denominated, shall be disclosed.
(2) For the purposes of this paragraph, an appropriate rate of exchange prevailing at the date of the balance sheet shall be used.

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Source: https://www.legislation.gov.uk/uksi/1998/504/schedule/5/paragraph/31 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-5/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.