| PART I |
| Preliminary |
| 1. | Citation and commencement |
| 2. | Interpretation |
| 3. | Application |
| PART II |
| Accounts |
| 4. | Annual accounts—single accounts society |
| 5. | Annual accounts—group accounts society |
| 6. | Content and form of accounts |
| 7. | Group accounts—supplementary provisions |
| 8. | Notes to annual accounts |
| 9. | Associated bodies |
| 10. | Accounting principles and rules |
| 11. | Annual accounts—non-directive society |
| PART III |
| Committee of Management's Annual Report |
| 12. | Committee of management's annual report |
| PART IV |
| Miscellaneous and General |
| 13. | Transitional provisions |
| 14. | Interpretation of Schedules |
SCHEDULES
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| | Schedule 1. | |
| | Part I — | Income and expenditure account format |
|
| | Part II — | Format of consolidated income and expenditure account |
|
| | Part III — | Notes on the income and expenditure format |
|
|
| | Schedule 2. | |
| | Part I — | Balance sheet format |
|
| | Part II — | Format of consolidated balance sheet |
|
| | Part III — | Notes on the balance sheet format |
|
| | Part IV — | Special rules for balance sheet format |
|
|
| | Schedule 3. | Form and content of the annual accounts of a group accounts society |
|
| | Schedule 4. | Notes to annual accounts |
|
| | Schedule 5. | 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 6. | Accounting principles and rules |
| | Part I — | Accounting principles |
|
| | Part II — | Departure from accounting principles |
|
| | Part III — | Current value accounting rules |
|
| | Part IV — | Historical cost accounting rules |
|
| | Part V — | Miscellaneous and supplemental |
|
| | Part VI — | Rules for determining provisions |
|
|
| | Schedule 7. | Annual accounts of non-directive society |
| | Part I — | Format of non-directive society income and expenditure account |
|
| | Part II — | Format of non-directive society balance sheet |
|
| | Part III — | Notes to annual accounts of non-directive society |
|
|
| | Schedule 8. | Committee of management's annual report |
| | Part I — | Society |
|
| | Part II — | Non-directive society |
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|
| | Schedule 9. | Interpretation of Schedules |
