# The Friendly Societies (Accounts and Related Provisions) Regulations 1994, Paragraph 1: Additional items

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

A society which carries on long term business must show separately, in the balance sheet or in the notes to the accounts, the total amount of assets representing the long term fund valued in accordance with the provisions of this Schedule.

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Source: https://www.legislation.gov.uk/uksi/1994/1983/schedule/2/part/IV/paragraph/1 (the official version)
Page: https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/schedule-2/part-IV/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.