# The Building Societies (Accounts and Related Provisions) Regulations 1987, Paragraph 6: Commercial Assets


FIXED ASSETS
(a) Intangible assets
(i) Concessions, patents, licences, trade marks and similar rights and assets
(ii) Goodwill
(b) Tangible assets
(i) Land and buildings
(ii) Equipment, fixtures, fittings and vehicles
(iii) Payments on account and assets in course of construction

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Source: https://www.legislation.gov.uk/uksi/1987/2072/schedule/2/part/II/paragraph/6 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-2/part-II/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.