# The Friendly Societies (Accounts and Related Provisions) Regulations 1994, Paragraph 9: Preliminary

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

The same valuation method must be applied to all investments included in any item in the balance sheet format which is denoted by an arabic number or shown as assets under CI in the balance sheet.

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Source: https://www.legislation.gov.uk/uksi/1994/1983/schedule/6/paragraph/9 (the official version)
Page: https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/schedule-6/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.