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PART I FORMAT OF SOCIETY INCOME AND EXPENDITURE ACCOUNT
1.Interest receivable and similar income (a) (i) On loans fully...
2.Interest payable and similar charges (a) (i) On shares held...
4.Income from investments (a) Income from equity shares [and other...
9.Administrative expenses (a) Staff costs (i) Wages and salaries
13.Adjustments to provisions (a) Adjustments to provisions for bad and...
15.Adjustments to amounts written off fixed asset investments
PART II FORMAT OF CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT
1.Interest receivable and similar income (a) (i) On loans fully...
2.Interest payable and similar charges (a) (i) On shares held...
4.Income from investments (a) Income from equity shares [and other...
9.Administrative expenses (a) Staff costs (i) Wages and salaries
13.Adjustments to provisions (a) Adjustments to provisions for bad and...
15.Adjustments to amounts written off fixed asset investments
26.Minority interests in extraordinary profit or loss after tax
PART I FORMAT OF SOCIETY BALANCE SHEET
2.Treasury bills and other eligible bills (a) Treasury bills and...
3.Loans and advances to credit institutions (a) Repayable on demand...
2.Participating interests (a) Credit institutions (b) Other participating interests
3.Investments in subsidiary undertakings (a) Credit institutions
B.AMOUNTS OWED TO CREDIT INSTITUTIONS (a) Repayable on demand
G.PROVISIONS FOR LIABILITIES AND CHARGES (a) Provisions for pensions and...
B.COMMITMENTS (a) Commitments arising out of sale and repurchase transactions...
PART II FORMAT OF CONSOLIDATED BALANCE SHEET
2.Treasury bills and other eligible bills (a) Treasury bills and...
3.Loans and advances to credit institutions (a) Repayable on demand...
2.Interests in associated undertakings (a) Credit institutions
3.Other participating interests (a) Credit institutions (b) Other participating interests...
4.Investments in unconsolidated subsidiary undertakings (a) Credit institutions
B.AMOUNTS OWED TO CREDIT INSTITUTIONS (a) Repayable on demand
G.PROVISIONS FOR LIABILITIES AND CHARGES (a) Provisions for pensions and...
B.COMMITMENTS (a) Commitments arising out of sale and repurchase transactions...
FORM AND CONTENT OF THE ANNUAL ACCOUNTS OF A GROUP ACCOUNTS SOCIETY
3.Any differences of accounting rules as between a society’s individual...
4.Amounts which in the particular context of any provision of...
7.An acquisition shall be accounted for by the acquisition method...
10.(1) The following information with respect to acquisitions taking place...
12.Where during the financial year there has been a disposal...
13.The information required by paragraph 10, 11 or 12 need...
16.Interests in subsidiary undertakings excluded from consolidation
6.Excess retirement benefits of directors and past directors
8.Sums paid to third parties in respect of directors' services
9.Supplementary provisions regarding directors' remuneration
12.Regulation 5(2)(b) shall not apply to paragraphs 4 to 11....
13.Interpretation of provisions regarding directors' remuneration
15.Persons who are to be regarded as associates of a society’s auditors
27.Particulars shall be given of any charge on the assets...
31.Assets and liabilities denominated in a currency other than sterling
32.Sundry assets and liabilities, prepayments and accrued income and accruals and deferred income
NOTES TO ANNUAL ACCOUNTS: INFORMATION IN RESPECT OF HOLDINGS IN UNDERTAKINGS
PART I SOCIETIES NOT REQUIRED TO PREPARE CONSOLIDATED ACCOUNTS
PART II SOCIETIES REQUIRED TO PREPARE CONSOLIDATED ACCOUNTS
11.Financial information about subsidiary undertakings not included in the consolidation
15.(1) There shall also be stated— (a) the aggregate amount...
16.(1) The information required by paragraphs 17 and 18 shall...
18.(1) There shall also be stated— (a) the aggregate amount...
19.Construction of references to shares held by society or group
ACCOUNTING PRINCIPLES AND RULES
18.(1) Assets shall be shown under the relevant balance sheet...
19.Preliminary expenses, expenses of and commission on any issue of...
21.Excess of money owed over value received as an asset item
23.(1) Subject to the qualification mentioned below, the cost of...
24.To the extent that debt securities included in a society’s...
PART VII ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
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