{
  "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-5/paragraph-19",
  "json_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-5/paragraph-19.json",
  "legislation": "uksi/1992/359",
  "legislation_title": "The Building Societies (Accounts and Related Provisions) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992",
  "path": "schedule/5/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": "Commercial Assets",
  "text": "(1) The aggregate of commercial assets in respect of Asset items 2, 3, 4(a), 4(b) and 4(c) in the balance sheet shall be shown on the basis of remaining maturity, as follows:—\n(a) accrued interest,\n(b) amounts which are repayable on demand or are for an indeterminate period, being repayable upon seven days notice, and\n(c) other amounts 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) For the purposes of subparagraph (1), where a commercial asset is repayable by instalments, each such instalment shall be treated as a separate amount.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "rev. in Pt.",
      "affecting": "uksi/1994/2459",
      "affecting_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 1994"
    },
    {
      "type": "added",
      "affecting": "uksi/1994/2459",
      "affecting_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 1994"
    },
    {
      "type": "amended",
      "affecting": "uksi/1994/2459",
      "affecting_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 1994"
    },
    {
      "type": "replaced (by paras (4)(4A))",
      "affecting": "uksi/1994/2459",
      "affecting_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 1994"
    },
    {
      "type": "added",
      "affecting": "uksi/1994/2459",
      "affecting_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 1994"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/359/schedule/5/paragraph/19",
    "retrieved_at": "2026-10-29T14:28:48.730066+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."
}