# The Companies Act 1985 (Bank Accounts) Regulations 1991, Paragraph 79: Subordinated liabilities


Any amounts charged to the profit and loss account representing charges incurred during the year with respect to subordinated liabilities shall be disclosed.

---
Source: https://www.legislation.gov.uk/uksi/1991/2705/schedule/1/paragraph/79 (the official version)
Page: https://openlegislation.uk/companies-act-1985-bank-accounts-regulations-1991/schedule-1/paragraph-79
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.