The Building Societies (Accounts and Related Provisions) Regulations 1992

PART II FORMAT OF CONSOLIDATED 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 unconsolidated subsidiary undertakings

(aa) Shares

(bb) Loans

(ii) Investments in associated undertakings

(aa) Shares

(bb) Loans

(iii) Investments in other participating interests

(aa) Shares

(bb) Loans

(iv) Investments in other associated bodies

(aa) Shares

(bb) Loans

(f) Other

5.  OTHER OPERATING ASSETS

(a) Loans

(b) Other

6.  INTANGIBLE FIXED ASSETS

7.  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.

8.  OTHER ASSETS

9.  PREPAYMENTS AND ACCRUED INCOME

10.  TOTAL ASSETS

LIABILITIES

Shares and Deposits

11.  RETAIL FUNDS AND DEPOSITS

(a) Shares

(b) Deposits

12.  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

13.  OTHER LIABILITIES

(a) Income tax

(b) Corporation tax

(c) Other creditors

14.  ACCRUALS AND DEFERRED INCOME

15.  PROVISIONS FOR LIABILITIES AND CHARGES

(a) Provisions for pensions and similar obligations

(b) Provisions for tax

(c) Other provisions

16.  SUBORDINATED LIABILITIES

17.  SUBSCRIBED CAPITAL

(a) Deferred shares issued on formation

(b) Permanent interest bearing shares

18.  REVALUATION RESERVE

19.  RESERVES

(a) General reserves

(b) Other reserves

20.  MINORITY INTERESTS

21.  TOTAL LIABILITIES

MEMORANDUM ITEMS

22.  CONTINGENT LIABILITIES

(a) Guarantees and assets pledged as collateral security

(b) Other contingent liabilities.

23.  COMMITMENTS