{
  "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-3/part-I/paragraph-14",
  "json_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-3/part-I/paragraph-14.json",
  "legislation": "uksi/1987/2072",
  "legislation_title": "The Building Societies (Accounts and Related Provisions) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987",
  "path": "schedule/3/part/I/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": "Source of Funds",
  "text": "Adjustment for items not involving the movement of funds:\n(a) Depreciation and other amounts written off tangible fixed assets\n(b) Amortisation of intangible fixed assets\n(c) Profit on disposal of fixed assets\n(d) Increase in general provision for loans, advances and guarantees\n(e) Profits retained in associated companies",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/2072/schedule/3/part/I/paragraph/14",
    "retrieved_at": "2026-10-29T16:16:29.421538+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."
}