{
  "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-amendment-regulations-2007/schedule",
  "json_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-amendment-regulations-2007/schedule.json",
  "legislation": "uksi/2007/859",
  "legislation_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-amendment-regulations-2007",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "“PART IA\nFormat of summary financial statement (IAS accounts society)\nSECTION A\nPrescribed form of statement for the purposes of section 76(4) of the Act\n(NOTE 1)Insert name of society.\n(NOTE 2)Delete as appropriate.\n(NOTE 3)Insert appropriate date.\nThis financial statement is a summary of information in the audited annual accounts, the directors’ report and annual business statement, all of which will be available to members and depositors free of charge on demand at every office of ….. from/after …….\nSECTION B\nSummary Directors’ Report\nSECTION C\nFormat of Summary Statement\n(NOTE 1)Delete as appropriate.\n(NOTE 2)Group accounts societies only.\n(NOTE 3)The heading may be replaced by “Revaluation reserve” where this is the only category of “Other capital” in the balance sheet in the annual accounts.\nRESULTS FOR THE YEAR\nTHIS YEAR\nLAST YEAR\n£\n£\n1. Net interest receivable\n*\n*\n2. Other income and charges\n*\n*\n3. Fair value gains and losses\n*\n*\n4. Administrative expenses\n*\n*\n5. Impairment losses\n*\n*\n6. Profit/Loss for the year before taxation\n*\n*\n7. Taxation\n*\n*\n8. Minority interests\n*\n*\n9. Profit/Loss for the year\n*\n*\nFINANCIAL POSITION AT END OF YEAR\nAssets\n10. Liquid assets\n*\n*\n11. Mortgages\n*\n*\n12. Other loans\n*\n*\n13. Derivative financial instruments\n*\n*\n14. Fixed and other assets\n*\n*\n15. Total assets\n*\n*\nLiabilities\n16. Shares\n*\n*\n17. Borrowing\n*\n*\n18. Derivative financial instruments\n*\n*\n19. Other liabilities\n*\n*\n20. Subordinated liabilities\n*\n*\n21. Subscribed capital\n*\n*\n22. Reserves\n*\n*\n23. Other capital\n*\n*\n24. Total liabilities\n*\n*\nSECTION D\nFormat of summary of key financial ratios\nTHIS YEAR\nLAST YEAR\n(NOTE 1)Delete as appropriate.\n%\n%\n1. Gross capital as a percentage of shares and borrowings\n*\n*\n2. Liquid assets as a percentage of shares and borrowings\n*\n*\n3. Profit/Loss for the year as a percentage of mean total assets\n*\n*\n4. Management expenses as a percentage of mean total assets\n*\n*\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "(NOTE 1)Insert name of society."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "(NOTE 2)Delete as appropriate."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "(NOTE 3)Insert appropriate date."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "(NOTE 1)Delete as appropriate."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "(NOTE 2)Group accounts societies only."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "(NOTE 3)The heading may be replaced by “Revaluation reserve” where this is the only category of “Other capital” in the balance sheet in the annual accounts."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "(NOTE 1)Delete as appropriate."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/859/schedule",
    "retrieved_at": "2026-10-29T03:57:22.077119+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}