# The Friendly Societies (Accounts and Related Provisions) Regulations 1994, Paragraph 17: Assets

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

In relation to any amount which is included under Asset item B.I (land and buildings) there must be stated:
(a) how much of that amount is ascribable to land of freehold tenure and how much to land of leasehold tenure;
(b) how much of the amount ascribable to land of leasehold tenure is ascribable to land held on long lease and how much to land held on short lease; and
(c) how much of that amount is ascribable to land and buildings occupied by the society for its own activities.

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Source: https://www.legislation.gov.uk/uksi/1994/1983/schedule/4/paragraph/17 (the official version)
Page: https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/schedule-4/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.