# The Friendly Societies (Accounts and Related Provisions) Regulations 1994, Paragraph 16: Assets

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

Where any assets of the society (other than listed investments) are included under any item shown in the society’s balance sheet at an amount determined on any basis mentioned in paragraph 10 or 11 of Schedule 6 below, the following information must be given:
(a) the years (so far as they are known to the committee member) in which the assets were severally valued and the several values; and
(b) in the case of assets that have been valued during the financial year, the names of the persons who valued them or particulars of their qualifications for doing so and (whichever is stated) the bases of valuation used by them.

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Source: https://www.legislation.gov.uk/uksi/1994/1983/schedule/4/paragraph/16 (the official version)
Page: https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/schedule-4/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.