# The Friendly Societies (Accounts and Related Provisions) Regulations 1994, Paragraph 2: Sums denominated in foreign currencies

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

Where any sums originally denominated in foreign currency have been brought into account under any items shown in the balance sheet and income and expenditure account, the basis on which those sums have been translated into sterling must be stated.

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Source: https://www.legislation.gov.uk/uksi/1994/1983/schedule/4/paragraph/2 (the official version)
Page: https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/schedule-4/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.