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Statutory Instrument 1992 No. 359

The Building Societies (Accounts and Related Provisions) Regulations 1992

(The document as of February, 2008)

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STATUTORY INSTRUMENTS

1992 No. 359

BUILDING SOCIETIES

The Building Societies (Accounts and Related Provisions) Regulations 1992

Made17th February 1992
Laid before Parliament6th March 1992
Coming into force1st January 1993


ARRANGEMENT OF REGULATIONS

1. Citation and commencement
2. Interpretation
3. Annual accounts
4. Group accounts-supplementary provisions
5. Notes to annual accounts
6. Associated bodies
7. Accounting principles and rules
8. Directors' report
9. Annual business statement
10. Summary financial statement
11. Interpretation of Schedules
12. Transitional provisions
13. Further Transitional Provision
14. Revocation

SCHEDULES

 Schedule 1. 
 Part I—Format of society income and expenditure account
 Part II—Format of consolidated income and expenditure account
 Part III—Provisions applicable to Parts I and II

 Schedule 2. 
 Part I—Format of society balance sheet
 Part II—Format of consolidated balance sheet
 Part III—Provisions applicable to Parts I and II

 Schedule 3. 
 Part I—Format of society statement of the source and application of funds
 Part II—Format of consolidated statement of the source and application of funds
 Part III—Provisions applicable to Parts I and II

 Schedule 4. Form and content of the annual accounts of a group accounts society

 Schedule 5. Notes to annual accounts

 Schedule 6. Notes to annual accounts: information in respect of associated bodies
 Part I—Societies not required to prepare consolidated accounts
 Part II—Societies required to prepare consolidated accounts
 Part III—Supplementary provisions

 Schedule 7. Accounting principles and rules
 Part I—Accounting principles
 Part II—Departure from accounting principles
 Part III—Fixed assets
 Part IV—Current assets
 Part V—Other accounting rules
 Part VI—Alternative accounting rules
 Part VII—Assets and liabilities denominated in foreign currencies

 Schedule 8. Directors' report

 Schedule 9. Annual business statement

 Schedule 10. Summary financial statement
 Part I—Format of summary financial statement
 Part II—Provisions applicable to Part I

 Schedule 11. Interpretation of Schedules

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