The Building Societies (Accounts and Related Provisions) Regulations 1992

PART II FORMAT OF CONSOLIDATED STATEMENT OF THE SOURCE AND APPLICATION OF FUNDS

Source of Funds

1.  Increase in free capital

2.  Advances and loans repaid by borrowers

3.  Net receipts from retail funds and deposits

4.  Net receipts from non-retail funds and deposits

5.  Other items

6.  Total source of funds

Application of Funds

7.  Increase in liquid assets

8.  Advances and loans made to borrowers

9.  Increase in other commercial assets

10.  Increase in other operating assets

11.  Other items

12.  Total application of funds

Increase in Free Capital

Source of Funds

13.  Profit on ordinary activities after tax

14.  Extraordinary profit after tax

15.  Adjustment for items not involving the movement of funds:

(a) Depreciation and other amounts written off tangible fixed assets

(b) Amortisation of intangible fixed assets

(c) Goodwill written off

(d) Profit on disposal of intangible fixed assets

(e) Profit on disposal of tangible fixed assets

(f) Increase in general provision for bad and doubtful debts

(g) Profits retained in associated undertakings

(h) Minority interests

16.  Funds generated from operations

17.  Funds from other sources

(a) Disposal of tangible fixed assets

(b) Disposal of intangible fixed assets

(c) Issue of subordinated liabilities

(d) Issue of subscribed capital

18.  Application of Funds

(a) Purchase of tangible fixed assets

(b) Purchase of intangible fixed assets

(c) Repayment of subordinated liabilities

(d) Repayment of subscribed capital

(e) Dividends paid to minority shareholders

19.  Increase in free capital