Accounting policies
(1) There shall be stated the accounting policies (including such policies with respect to the depreciation and diminution in value of the assets of the society) adopted by the society in determining the amounts to be included in respect of items shown in the income and expenditure account and the balance sheet.
(2) It shall be stated whether the accounts have been prepared in accordance with applicable accounting standards within the meaning of section 464(1) of the Companies Act 2006; particulars of any material departure from these standards and the reasons for such departure shall be given.
Sums denominated in foreign currencies
2. Where any sums originally denominated in a foreign currency have been brought into account under any items shown in the balance sheet or income and expenditure account formats, the basis on which those sums have been translated into sterling shall be stated.
Employees
3.[deleted]
Aggregate amount of directors' remunera
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