Building Societies Act 1986 (c. 53)

SCHEDULES

[F1 SCHEDULE 10B U.K. Disclosures about related undertakings required in note to accounts

Textual Amendments

F1 Schs. 10A, 10B inserted (22.12.2004) (with effect in accordance with art. 1(2) of the amending S.I.) by The Building Societies Act 1986 (International Accounting Standards and Other Accounting Amendments) Order 2004 (S.I. 2004/3380), art. 1, Sch. para. 9

PART 2 U.K. Societies required to prepare consolidated group accounts

Holdings in subsidiary undertakings U.K.

10. (1) The following information must be given with respect to the shares of a subsidiary undertaking held— U.K.

(a) by the society, and

(b) by the group,

and the information required under paragraphs (a) and (b) must (if different) be shown separately.

(2) There must be stated–

(a) the identity of each class of shares held, and

(b) the proportion of the nominal value of the shares of that class represented by those shares.]