# The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007, Schedule


“PART IA
Format of summary financial statement (IAS accounts society)
SECTION A
Prescribed form of statement for the purposes of section 76(4) of the Act
(NOTE 1)Insert name of society.
(NOTE 2)Delete as appropriate.
(NOTE 3)Insert appropriate date.
This 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 …….
SECTION B
Summary Directors’ Report
SECTION C
Format of Summary Statement
(NOTE 1)Delete as appropriate.
(NOTE 2)Group accounts societies only.
(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.
RESULTS FOR THE YEAR
THIS YEAR
LAST YEAR
£
£
1. Net interest receivable
*
*
2. Other income and charges
*
*
3. Fair value gains and losses
*
*
4. Administrative expenses
*
*
5. Impairment losses
*
*
6. Profit/Loss for the year before taxation
*
*
7. Taxation
*
*
8. Minority interests
*
*
9. Profit/Loss for the year
*
*
FINANCIAL POSITION AT END OF YEAR
Assets
10. Liquid assets
*
*
11. Mortgages
*
*
12. Other loans
*
*
13. Derivative financial instruments
*
*
14. Fixed and other assets
*
*
15. Total assets
*
*
Liabilities
16. Shares
*
*
17. Borrowing
*
*
18. Derivative financial instruments
*
*
19. Other liabilities
*
*
20. Subordinated liabilities
*
*
21. Subscribed capital
*
*
22. Reserves
*
*
23. Other capital
*
*
24. Total liabilities
*
*
SECTION D
Format of summary of key financial ratios
THIS YEAR
LAST YEAR
(NOTE 1)Delete as appropriate.
%
%
1. Gross capital as a percentage of shares and borrowings
*
*
2. Liquid assets as a percentage of shares and borrowings
*
*
3. Profit/Loss for the year as a percentage of mean total assets
*
*
4. Management expenses as a percentage of mean total assets
*
*
”

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Source: https://www.legislation.gov.uk/uksi/2007/859/schedule (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-amendment-regulations-2007/schedule
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.