Statutory Instrument 1998 No. 504

      The Building Societies (Accounts and Related Provisions) Regulations 1998


      © Crown Copyright 1998

      Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.

      The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

      It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.

      The text of this Internet version of the Statutory Instrument which is published by the Queen's Printer of Acts of Parliament has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Building Societies (Accounts and Related Provisions) Regulations 1998 , ISBN 0 11 065806 X. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.

      Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.

      To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.


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
2. Interpretation
3. Annual accounts
4. Group accounts: supplementary provisions
5. Notes to annual accounts
6. Holdings in undertakings
7. Accounting principles and rules
8. Directors' report
9. Annual business statement
10. Summary financial statement
11. Interpretation of Schedules
12. Transitional provisions
13. Revocation


  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 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 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 statementI
 Part II -  Provisions applicable to Part I

  SCHEDULE 11 Interpretation of Schedules

  Explanatory Note
 
continue
Other UK SIs |  Home |  National Assembly for Wales Statutory Instruments |  Scottish Statutory Instruments |  Statutory Rules of Northern Ireland |  Her Majesty's Stationery Office

We welcome your comments on this site
© Crown copyright 1998
Prepared 16 April 1998