Statutory Instrument 1992 No. 359

      The Building Societies (Accounts and Related Provisions) Regulations 1992


      © Crown Copyright 1992

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STATUTORY INSTRUMENTS

1992 No. 359

BUILDING SOCIETIES

The Building Societies (Accounts and Related Provisions) Regulations 1992

Made 17th February 1992
Laid before Parliament 6th March 1992
Coming into force 1st 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

 

Explanatory Note


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Prepared 20th September 2000