# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 4: Commercial Assets


OTHER COMMERCIAL ASSETS
(a) Loans for mobile homes
(b) Unsecured loans
(c) Secured loans
(d) Residential properties
(i) Held for rental
(ii) Development properties
(aa) Completed
(ab) Work in progress
(e) Investments in associated bodies
(i) Investments in unconsolidated subsidiary undertakings
(aa) Shares
(bb) Loans
(ii) Investments in associated undertakings
(aa) Shares
(bb) Loans
(iii) Investments in other participating interests
(aa) Shares
(bb) Loans
(iv) Investments in other associated bodies
(aa) Shares
(bb) Loans
(f) Other

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/2/part/II/chapter/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-2/part-II/chapter-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.