Statutory Instrument 1998 No. 504
The Building Societies (Accounts and Related Provisions) Regulations 1998
(The document as of February, 2008)
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STATUTORY INSTRUMENTS
1998 No. 504
BUILDING SOCIETIES
The Building Societies (Accounts and Related Provisions) Regulations 1998
| | Made | 3rd March 1998 | |
| | Laid before Parliament | 5th March 1998 | |
| | Coming into force | 27th March 1998 | |
ARRANGEMENT OF REGULATIONS
| 1. | Citation and commencement |
| 4. | Group accounts: supplementary provisions |
| 5. | Notes to annual accounts |
| 6. | Holdings in undertakings |
| 7. | Accounting principles and rules |
| 9. | Annual business statement |
| 10. | Summary financial statement |
| 11. | Interpretation of Schedules |
| 12. | Transitional provisions |
| | 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 |
| | Part I - | Format of society balance sheet |
| | Part II - | Format of consolidated balance sheet |
| | Part III - | Provisions applicable to Parts I and II |
| | 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 holdings in undertakings |
| | 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 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 statementI |
| | Part II - | Provisions applicable to Part I |
| | SCHEDULE 11 | Interpretation of Schedules |
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