# The Friendly Societies (Accounts and Related Provisions) Regulations 1994, Paragraph 24C: Hedged items


A society may include any assets or liabilities, or identified portions of such assets or liabilities, which qualify as hedged items under a fair value hedge accounting system, at the amount required under that system.

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Source: https://www.legislation.gov.uk/uksi/1994/1983/schedule/6/paragraph/24C (the official version)
Page: https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/schedule-6/paragraph-24C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.