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UK Financial Services Law
Legislation (UK)
Statutory Instruments
1998
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Table of Contents
Table of Contents
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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
Document Overview
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Building Societies (Accounts and Related Provisions) Regulations 1998 [SI 1998 No. 504]
Schedule 3
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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
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