# The Building Societies (Accounts and Related Provisions) Regulations 1998, Paragraph 31C: Hedged items


A society may include any assets or liabilities, or identified portions of such assets or liabilities, which qualify as hedged items under a fair value hedge accounting system at the amount required under that system.

---
Source: https://www.legislation.gov.uk/uksi/1998/504/schedule/7/paragraph/31C (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-31C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.