{
  "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-6/paragraph-7",
  "json_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-6/paragraph-7.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/6/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) The directors' report shall disclose, in accordance with subparagraph (2) below—\n(a) free capital as a percentage of the total of the share and deposit liabilities in the balance sheet,\n(b) gross capital as a percentage of the total of the share and deposit liabilities in the balance sheet,\nand, where consistency with the use of expression in the balance sheet so requires, the expression “share, deposit and loan liabilities” shall be used in the directors' report in place of the expression “share and deposit” liabilities.\n(2) The matters required to be disclosed by subparagraph (1) above shall be disclosed—\n(a) where the society is a single accounts society, in relation to the society, and\n(b) where the society is a group accounts society, in relation to the society and its relevant subsidiaries.",
  "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/6/paragraph/7",
    "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."
}