- Latest available (Revised)
- Original (As made)
The Building Societies (Accounts and Related Provisions) Regulations 1992
You are here:
- 1992 No. 359
- SCHEDULE 1
- PART II
What Version
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
PART IIFORMAT OF CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT
1. Interest receivable
(a)(i)On secured advances
(ii)On other lending
(b)(i)On debt securities.
(ii)On other liquid assets.
(c)Other interest receivable
2. Interest payable
(a)On retail funds and deposits
(b)On non-retail funds and deposits
(c)Other interest payable
3. Net interest receivable
4. Income from associated bodies
(a)Income from shares in unconsolidated subsidiary undertakings
(b)Income from associated undertakings
(c)Income from other participating interests
(d)Income from other associated bodies
5. Other income and charges
(a)Fees and Commissions receivable
(b)Fees and Commissions payable
(c)Net profit or loss on financial operations
(d)Other operating income
(e)Other operating charges
6. Amortisation of intangible fixed assets
7. Administrative expenses
(a)Staff costs
(i)Wages and salaries
(ii)Social security costs
(iii)Other pension costs
(b)Depreciation and other amounts written off tangible fixed assets
(c)Other expenses
8. Provisions
(a)Provisions for bad and doubtful debts
(b)Provisions for contingent liabilities and commitments
9. Adjustments to provisions
(a)Adjustments to provisions for bad and doubtful debts
(b)Adjustments to provisions for contingent liabilities and commitments
10. Amounts written off fixed asset investments
11. Adjustments to amounts written off fixed asset investments
12. Profit or loss on ordinary activities before tax
13. Tax on profit or loss on ordinary activities
14. Profit or loss on ordinary activities after tax
15. Minority interests
16. Profit or loss before extraordinary items
17. Extraordinary income
18. Extraordinary charges
19. Extraordinary profit or loss
20. Tax on extraordinary profit or loss
21. Extraordinary profit or loss after tax
22. Minority interests in extraordinary profit or loss after tax
23. Other taxes not shown under the preceding items
24. Profit or loss for the financial year.
Options/Help
Print Options
Print The Whole Instrument
Print The Whole Schedule
Print This Part only
You have chosen to open The Whole Instrument
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Instrument as a PDF
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open the Whole Instrument
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open Schedules only
The Schedules only you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once