{
  "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-5/paragraph-30",
  "json_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-5/paragraph-30.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/30",
  "kind": "paragraph",
  "number": "30",
  "heading": "Subordinated liabilities",
  "text": "(1) The following information shall be disclosed in relation to any borrowing included in the balance sheet as subordinated liabilities and which exceeds 10 per cent of the total for that item—\n(a) its amount,\n(b) the currency in which it is denominated,\n(c) the rate of interest and the maturity date, or the fact that it is a borrowing for an indeterminate period,\n(d) the circumstances in which early repayment may be demanded,\n(e) the terms of the subordination, and\n(f) the existence of any provisions whereby it may be converted into some other form of liability, and the terms of such provisions.\n(2) There shall also be stated the general terms of any other borrowings included within subordinated liabilities.",
  "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/30",
    "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."
}