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Building Societies (Accounts and Related Provisions) Regulations 1998 [SI 1998 No. 504]Introductory TextRegulation 1 Citation and commencementRegulation 2 InterpretationRegulation 3 Annual accountsRegulation 4 Group accounts: supplementary provisionsRegulation 4A Accounts in euroRegulation 5 Notes to annual accountsRegulation 6 Holdings in undertakingsRegulation 7 Accounting principles and rulesRegulation 8 Directors' reportRegulation 9 Annual business statementRegulation 10 Summary financial statementRegulation 11 Interpretation of SchedulesRegulation 12 Transitional provisionsRegulation 13 RevocationSchedule 1Schedule 1, Part I Format of society income and expenditure accountSchedule 1, Part II Format of consolidated income and expenditure accountSchedule 1, Part III Provisions applicable to Parts I and IISchedule 2Schedule 2, Part I Format of society balance sheetSchedule 2, Part II Format of consolidated balance sheetSchedule 2, Part III Provisions applicable to Parts I and IISchedule 3Schedule 3, Part I Format of society statement of the source and application of fundsSchedule 3, Part II Format of consolidated statement of the source and application of fundsSchedule 3, Part III Provisions applicable to Parts I and IISchedule 4 Form and content of the annual accounts of a group accounts societySchedule 5 Notes to annual accountsSchedule 6 Notes to annual accounts: information in respect of holdings in undertakingsSchedule 6, Part I Societies not required to prepare consolidated accounts (paras. 1-8)Schedule 6, Part II Societies required to prepare consolidated accounts (paras. 9-19)Schedule 6, Part III Supplementary provisions (para. 20)Schedule 7 accounting principles and rulesSchedule 7, Part I Accounting principles (paras. 1-6)Schedule 7, Part II Departure from accounting principles (para. 7)Schedule 7, Part III Fixed assets (paras. 8-13)Schedule 7, Part IV Current assets (paras. 14-16)Schedule 7, Part V Other accounting rules (paras. 17-25)Schedule 7, Part VI Alternative accounting rules (paras. 26-31)Schedule 7, Part VIA Valuation at Fair Value (paras. 31A-31F)Schedule 7, Part VII Assets and liabilities denominated in foreign currencies (paras. 32-33)Schedule 8 Directors' reportSchedule 9 Annual business statementSchedule 10 Summary financial statementSchedule 10, Part I Format of summary financial statement (Building Societies Act accounts society)Schedule 10, Part IA Format of summary financial statement (IAS accounts society)Schedule 10, Part II Provisions applicable to Part ISchedule 11 Interpretation of SchedulesSignatureExplanatory Note
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Published date: 3 March 1998

Building Societies (Accounts and Related Provisions) Regulations 1998 [SI 1998 No. 504]

Introductory Text
Regulation 1 Citation and commencement
Regulation 2 Interpretation
Regulation 3 Annual accounts
Regulation 4 Group accounts: supplementary provisions
Regulation 4A Accounts in euro
Regulation 5 Notes to annual accounts
Regulation 6 Holdings in undertakings
Regulation 7 Accounting principles and rules
Regulation 8 Directors' report
Regulation 9 Annual business statement
Regulation 10 Summary financial statement
Regulation 11 Interpretation of Schedules
Regulation 12 Transitional provisions
Regulation 13 Revocation
Schedule 1
Schedule 1, Part I Format of society income and expenditure account
Schedule 1, Part II Format of consolidated income and expenditure account
Schedule 1, Part III Provisions applicable to Parts I and II
Schedule 2
Schedule 2, Part I Format of society balance sheet
Schedule 2, Part II Format of consolidated balance sheet
Schedule 2, Part III Provisions applicable to Parts I and II
Schedule 3
Schedule 3, Part I Format of society statement of the source and application of funds
Schedule 3, Part II Format of consolidated statement of the source and application of funds
Schedule 3, 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
Schedule 6, Part I Societies not required to prepare consolidated accounts (paras. 1-8)
Schedule 6, Part II Societies required to prepare consolidated accounts (paras. 9-19)
Schedule 6, Part III Supplementary provisions (para. 20)
Schedule 7 accounting principles and rules
Schedule 7, Part I Accounting principles (paras. 1-6)
Schedule 7, Part II Departure from accounting principles (para. 7)
Schedule 7, Part III Fixed assets (paras. 8-13)
Schedule 7, Part IV Current assets (paras. 14-16)
Schedule 7, Part V Other accounting rules (paras. 17-25)
Schedule 7, Part VI Alternative accounting rules (paras. 26-31)
Schedule 7, Part VIA Valuation at Fair Value (paras. 31A-31F)
Schedule 7, Part VII Assets and liabilities denominated in foreign currencies (paras. 32-33)
Schedule 8 Directors' report
Schedule 9 Annual business statement
Schedule 10 Summary financial statement
Schedule 10, Part I Format of summary financial statement (Building Societies Act accounts society)
Schedule 10, Part IA Format of summary financial statement (IAS accounts society)
Schedule 10, Part II Provisions applicable to Part I
Schedule 11 Interpretation of Schedules
Signature
Explanatory Note
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