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.