# The Friendly Societies (Accounts and Related Provisions) Regulations 1994, Paragraph 19: General rules

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

Subject to any provision for depreciation or diminution in value made in accordance with paragraph 20 or 21 below, the amount to be included in respect of any asset in the balance sheet format must be its cost.

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Source: https://www.legislation.gov.uk/uksi/1994/1983/schedule/6/paragraph/19 (the official version)
Page: https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/schedule-6/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.