# The Building Societies (Accounts and Related Provisions) Regulations 1998, Paragraph 18: Maturity analysis

Extent: E+W+S+N.I.

(1) A society shall disclose the aggregate of each of Asset items A.3(b) and B and Liability items A, B(b) and C(b) in Parts I and II of Schedule 2, broken down into amounts repayable with remaining maturity of—
(a) not more than three months;
(b) more than three months but not more than one year;
(c) more than one year but not more than five years; and
(d) more than five years.
(2) These shall also be shown—
(a) for Asset item B in Parts I and II of Schedule 2, loans and advances on call and at short notice; and
(b) for Liability item A in Parts I and II of Schedule 2, shares repayable on demand.
(3) The aggregate of amounts classifiable in the balance sheet as Asset item A.4 and Liability item D in Parts I and II of Schedule 2 shall be shown on the basis of remaining maturity as follows—
(a) not more than one year; and
(b) more than one year.
(4) For the purposes of sub-paragraphs (1) and (2), where a loan or advance is repayable by instalments, each such instalment shall be treated as a separate amount.

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Source: https://www.legislation.gov.uk/uksi/1998/504/schedule/5/paragraph/18 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-5/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.