{
  "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-5/paragraph-31",
  "json_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-5/paragraph-31.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/31",
  "kind": "paragraph",
  "number": "31",
  "heading": "Subscribed capital",
  "text": "(1) Where subscribed capital of more than one class has been allotted, the accounting par value of each class allotted shall be disclosed.\n(2) The following information shall be disclosed in relation to any class of subscribed capital included in the balance sheet 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,\n(d) the fact that it is borrowing for an indeterminate period, and\n(e) the existence of any provisions whereby it may be converted into some other form of liability, and the terms of such provisions.\nThere shall also be stated the general terms of any other amounts included within subscribed capital.\n(3) If the society has allotted any subscribed capital during the year, the following information shall be given—\n(a) the reason for making the allotment,\n(b) the classes of subscribed capital allotted, and\n(c) as respects each class of subscribed capital the consideration received by the society for the allotment.",
  "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/31",
    "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."
}