# The Friendly Societies (Accounts and Related Provisions) Regulations 1994, Paragraph 10: Valuation of assets: general

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

(1) Subject to paragraph 12 below, investments falling to be included under Assets item B (investments) must be included at their current value calculated in accordance with paragraphs 13 and 14 below.
(2) Investments falling to be included under Assets item C (assets held to cover linked liabilities) must be shown at their current value calculated in accordance with paragraphs 13 and 14 below.

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Source: https://www.legislation.gov.uk/uksi/1994/1983/schedule/6/paragraph/10 (the official version)
Page: https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/schedule-6/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.