{
  "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-4/paragraph-8",
  "json_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-4/paragraph-8.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/4/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Liquid assets",
  "text": "(1) The amounts of loans and advances classifiable in the balance sheet as “cash with banks” shall be shown on the basis of their remaining maturity as follows:\n(a) repayable on demand; and\n(b) others with remaining maturity of—\n(i) not more than three months,\n(ii) more than three months but not more than one year,\n(iii) more than one year but not more than five years, and\n(iv) more than five years.\n(2) The amounts classifiable in the balance sheet as UK Government securities shall be shown on the basis of their remaining maturity as follows—\n(a) not more than one year,\n(b) more than on year but not more than five years, and\n(c) more than five years.\n(3) The amounts classifiable in the balance sheet as “other securities” shall be shown on the basis of their remaining maturity as follows—\n(a) not more than one year, and\n(b) more than one year.\n(4) In respect of the aggregate amount shown under subparagraph (2) above there shall be stated how much of that amount is ascribable to listed investments and, where it differs from the amount so stated, the aggregate market value, and the same shall apply in respect of the aggregate amount shown under subparagraph (3) above.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/1991/2086",
      "affecting_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 1991"
    },
    {
      "type": "added",
      "affecting": "uksi/1991/2086",
      "affecting_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 1991"
    },
    {
      "type": "amended",
      "affecting": "uksi/1991/2086",
      "affecting_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 1991"
    },
    {
      "type": "added",
      "affecting": "uksi/1991/2086",
      "affecting_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 1991"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/2072/schedule/4/paragraph/8",
    "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."
}