(1) Building Societies Act group accounts must comprise -
(a) a balance sheet dealing with the state of affairs of the building society and its subsidiary undertakings, and
(b) an income and expenditure account showing the income and expenditure for the society and its subsidiary undertakings.
(2) Building Societies Act group accounts must give a true and fair view of the state of affairs as at the end of the financial year, and the income and expenditure for the financial year of the society and the subsidiary undertakings included in the group accounts as a whole, so far as concerns members of the society.
(3) Building Societies Act group accounts must comply with the requirements of regulations made under section 72G as to the form and content of the group accounts and additional information to be provided by way of notes to the accounts or otherwise.
(4) Where compliance with the provisions of those regulations, and the other provisions of this Act as to the matters to be included
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