# The Building Societies (Accounts and Related Provisions) Regulations 1987, Paragraph 14: Source of Funds


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) Profit on disposal of fixed assets
(d) Increase in general provision for loans, advances and guarantees
(e) Profits retained in associated companies

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Source: https://www.legislation.gov.uk/uksi/1987/2072/schedule/3/part/I/paragraph/14 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-3/part-I/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.