The Building Societies (Accounts and Related Provisions) Regulations 1998

Maturity analysis

18.—(1) A society shall disclose the aggregate of each of Asset items A.3(b) and B and Liability items A, B(b) and C(b) in Parts I and II of Schedule 2, broken down into amounts repayable with remaining maturity of—

(a) not more than three months;

(b) more than three months but not more than one year;

(c) more than one year but not more than five years; and

(d) more than five years.

(2) These shall also be shown—

(a) for Asset item B in Parts I and II of Schedule 2, loans and advances on call and at short notice; and

(b) for Liability item A in Parts I and II of Schedule 2, shares repayable on demand.

(3) The aggregate of amounts classifiable in the balance sheet as Asset item A.4 and Liability item D in Parts I and II of Schedule 2 shall be shown on the basis of remaining maturity as follows—

(a) not more than one year; and

(b) more than one year.

(4) For the purposes of sub-paragraphs (1) and (2), where a loan or advance is repayable by instalments, each such instalment shall be treated as a separate amount.