# The Friendly Societies (Accounts and Related Provisions) Regulations 1994, Paragraph 18: Investments

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

(1) In respect of the amount of each item which is shown in the society’s balance sheet under Assets item B (investments), or in the case of a non-directive society’s balance sheet, Assets item A (investments), there must be stated:
(a) how much of that amount is ascribable to listed investments; and
(b) how much of any amount so ascribable is ascribable to investments as respects which there has been granted a listing on a recognised investment exchange within the meaning of the Financial Services and Markets Act 2000, other than an investment exchange in relation to which a recognition order under section 292(2) of that Act is in force (an overseas investment exchange) and how much to other listed investments.
(2) In the case of each amount shown in respect of listed securities, under sub-paragraph (1)(a), there must also be given the aggregate market value of the securities if it differs from the amount shown.

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Source: https://www.legislation.gov.uk/uksi/1994/1983/schedule/4/paragraph/18 (the official version)
Page: https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/schedule-4/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.