Division 4 All financial assets and liabilities must be reported on a gross basis, i.e. financial assets must not be reported net of financial liabilities.F1
United Kingdom Repealed
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Annotations
Textual amendments
- F1
Regulation revoked (15.12.2021) by The UK Statistics (Amendment etc.) (EU Exit) Regulations 2021 (S.I. 2021/1300), reg. 1, Sch. 1 para. 71