The Building Societies (Accounts and Related Provisions) Regulations 1992

Retail funds and deposits

26.—(1) The amounts shown in the balance sheet as “retail funds and deposits” shall be analysed for the total and for each sub division by lower case letters, as follows—

(a) accrued interest,

(b) amounts which are repayable on demand or are for an indeterminate period, being repayable upon seven days notice, and

(c) amounts repayable from the balance sheet date in the ordinary course of business and whether by virtue of the giving of a period of notice or otherwise—

(i) in not more than three months,

(ii) in more than three months but not more than one year,

(iii) in more than one year but not more than five years, and

(iv) in more than five years

(2) For the purpose of subparagraph (1), where an amount is repayable by instalments, each instalment is to be treated as a separate amount.