- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
6. After section 81A (requirements in connection with publication of accounts) (inserted by this Order) insert—
81B—(1) In this Part—
“annual accounts”, in relation to a building society, means—
the individual accounts required by section 72A, and
any group accounts required by section 72E,together with the notes to those accounts;
“IAS Regulation” means EC Regulation No. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards(1);
“income and expenditure account”, in relation to a society which prepares IAS accounts, includes an income statement or other equivalent financial statement required to be prepared by international accounting standards;
“international accounting standards” means the international accounting standards, within the meaning of the IAS Regulation, adopted from time to time by the European Commission in accordance with the IAS Regulation;
“regulated market” has the same meaning as it has in Council Directive 93/22/EEC on investment services in the securities field(2).
(2) References in this Part to accounts giving a “true and fair view” are references—
(a)in the case of Building Societies Act individual accounts, to the requirement under section 72B that such accounts give a true and fair view;
(b)in the case of Building Societies Act group accounts, to the requirement under section 72F that such accounts give a true and fair view; and
(c)in the case of IAS accounts, to the requirement under international accounting standards that such accounts achieve a fair presentation.”.
Official Journal L 243, 11/09/2002 P. 0001 – 0004.
O.J. L141 of 11.06.93 page 27, as last amended by Directive 2000/64/EEC of the European Parliament and of the Council (O.J. L290 of 17.11.2000, page 27).
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