The Building Societies (Accounts and Related Provisions) Regulations 1992

PART I FORMAT OF SOCIETY BALANCE SHEET

ASSETS

1.  LIQUID ASSETS

(a) Cash in hand and balances with the Bank of England

(b) Treasury bills and other eligible bills

(i) Treasury bills and similar securities

(ii) Other eligible bills

(c) Loans and advances to credit institutions

(d) Debt securities

(i) Issued by public bodies

(ii) Issued by other borrowers

(e) Other

Commercial Assets

2.  ADVANCES SECURED ON RESIDENTIAL PROPERTY

3.  OTHER ADVANCES SECURED ON LAND

4.  OTHER COMMERCIAL ASSETS

(a) Loans for mobile homes

(b) Unsecured loans

(c) Secured loans

(d) Residential properties

(i) Held for rental

(ii) Development properties

(aa) Completed

(ab) Work in progress

(e) Investments in associated bodies

(i) Investments in subsidiary undertakings

(aa) Shares

(bb) Loans

(ii) Investments in participating interests in associated bodies

(aa) Shares

(bb) Loans

(iii) Investments in other associated bodies

(aa) Shares

(bb) Loans

(f) Other

5.  INTANGIBLE FIXED ASSETS

6.  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

7.  OTHER ASSETS

8.  PREPAYMENTS AND ACCRUED INCOME

9.  TOTAL ASSETS

LIABILITIES

Shares and Deposits

10.  RETAIL FUNDS AND DEPOSITS

(a) Shares

(b) Deposits

11.  NON-RETAIL FUNDS AND DEPOSITS

(a) Amounts owed to credit institutions

(b) Debt securities in issue

(i) Certificates of deposit

(ii) Negotiable bonds

(iii) Fixed and floating rate notes

(iv) Other

(c) Other deposits

(d) Shares

12.  OTHER LIABILITIES

(a) Income tax

(b) Corporation tax

(c) Other creditors

13.  ACCRUALS AND DEFERRED INCOME

14.  PROVISIONS FOR LIABILITIES AND CHARGES

(a) Provisions for pensions and similar obligations

(b) Provisions for tax

(c) Other provisions

15.  SUBORDINATED LIABILITIES

16.  SUBSCRIBED CAPITAL

(a) Deferred shares issued on formation

(b) Permanent interest bearing shares

17.  REVALUATION RESERVE

18.  RESERVES

(a) General reserves

(b) Other reserves

19.  TOTAL LIABILITIES

MEMORANDUM ITEMS

20.  CONTINGENT LIABILITIES

(a) Guarantees and assets pledged as collateral security

(b) Other contingent liabilities

21.  COMMITMENTS