SCHEDULE 2BANKING COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS
PART 3NOTES TO THE ACCOUNTS
Information supplementing the balance sheet
Maturity analysis72
1
A company must disclose separately for each of assets items 3.(b) and 4 and liabilities items 1.(b), 2.(b) and 3.(b) the aggregate amount of the loans and advances and liabilities included in those items broken down into the following categories—
a
those repayable in not more than three months,
b
those repayable in more than three months but not more than one year,
c
those repayable in more than one year but not more than five years,
d
those repayable in more than five years,
from the balance sheet date.
2
A company must also disclose the aggregate amounts of all loans and advances falling within assets item 4 (loans and advances to customers) which are—
a
repayable on demand, or
b
are for an indeterminate period, being repayable upon short notice.
3
For the purposes of sub-paragraph (1), where a loan or advance or liability is repayable by instalments, each such instalment is to be treated as a separate loan or advance or liability.