The Building Societies (Accounts and Related Provisions) Regulations 1998

PART I FORMAT OF SOCIETY BALANCE SHEET

Assets

A.  LIQUID ASSETS

1.  Cash in hand and balances with the Bank of England

2.  Treasury bills and other eligible bills

(a) Treasury bills and similar securities

(b) Other eligible bills

3.  Loans and advances to credit institutions

(a) Repayable on demand

(b) Other loans and advances

4.  Debt securities [and other fixed income securities]

(a) Issued by public bodies

(b) Issued by other borrowers

5.  Other liquid assets

B.  LOANS AND ADVANCES TO CUSTOMERS

1.  Loans fully secured on residential property

2.  Other loans

(a) Loans fully secured on land

(b) Other loans

C.  INVESTMENTS

1.  Equity shares [and other variable yield securities]

2.  Participating interests

(a) Credit institutions

(b) Other participating interests

3.  Investments in subsidiary undertakings

(a) Credit institutions

(b) Other subsidiary undertakings

4.  Other investments

D.  INTANGIBLE FIXED ASSETS

E.  TANGIBLE FIXED ASSETS

(a) Land and buildings

(b) Plant and machinery

(c) Equipment, fixtures, fittings and vehicles

(d) Payments on account and assets in the course of construction

F.  OTHER ASSETS

G.  PREPAYMENTS AND ACCRUED INCOME

H.  TOTAL ASSETS

Liabilities

A.  SHARES

(a) Held by individuals

(b) Other shares

B.  AMOUNTS OWED TO CREDIT INSTITUTIONS

(a) Repayable on demand

(b) With agreed maturity dates or periods of notice

C.  AMOUNTS OWED TO OTHER CUSTOMERS

(a) Repayable on demand

(b)  With agreed maturity dates or periods of notice

D.  DEBT SECURITIES IN ISSUE

(a) Certificates of deposit

(b) Fixed and floating rate notes

(c) Other debt securities

E.  OTHER LIABILITIES

(a) Income tax

(b) Corporation tax

(c) Other creditors

F.  ACCRUALS AND DEFERRED INCOME

G.  PROVISIONS FOR LIABILITIES AND CHARGES

(a) Provisions for pensions and similar obligations

(b) Provisions for tax

(c) Other provisions

H.  SUBORDINATED LIABILITIES

I.  SUBSCRIBED CAPITAL

J.  REVALUATION RESERVE

K.  RESERVES

(a) General reserves

(b) Other reserves

L.  TOTAL LIABILITIES

Memorandum items

A.  CONTINGENT LIABILITIES

(a) Acceptances and endorsements

(b) Guarantees and assets pledged as collateral security

(c) Other contingent liabilities

B.  COMMITMENTS

(a) Commitments arising out of sale and repurchase transactions

(b) Other commitments