Section 4 SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS

United Kingdom

1. 13Assets: Item 1 — Cash in hand, balances with central banks and post office banks
2. 14Assets: Item 2 — Treasury bills and other bills eligible for refinancing with central banks
3. 15Assets: Item 3 — Loans and advances to credit institutions
4. 16Assets: Item 4 — Loans and advances to customers
5. 17Assets: Item 5 — Debt securities including fixed-income securities
6. 18Liabilities: Item 1 — Amounts owed to credit institutions
7. 19Liabilities: Item 2 — Amounts owed to customers
8. 20Liabilities: Item 3 — Debts evidenced by certificates
9. 21Liabilities: Item 8 — Subordinated liabilities
10. 22Liabilities: Item 9 — Subscribed capital
11. 23Liabilities: Item 11 — Reserves
12. 24Off-balance sheet: Item 1 — Contingent liabilities
13. 25Off-balance sheet: Item 2 — Commitments