The Building Societies (Accounts and Related Provisions) Regulations 1992

2. Introductory Text

1. Citation and commencement

3. 2. Interpretation

4. 3. Annual accounts

5. 4. Group accounts-supplementary provisions

6. 5. Notes to annual accounts

7. 6. Associated bodies

8. 7. Accounting principles and rules

9. 8. Directors' report

10. 9. Annual business statement

11. 10. Summary financial statement

12. 11. Interpretation of Schedules

13. 12. Transitional provisions

14. 13. Further Transitional Provision

15. 14. Revocation

16. Signature

17. SCHEDULES

    1. Schedule 1

       1. Part I —Format of society income and expenditure account

       2. Part II —Format of consolidated income and expenditure account

       3. Part III —Provisions applicable to Parts I and II

    2. Schedule 2

       1. Part I —Format of society balance sheet

       2. Part II —Format of consolidated balance sheet

       3. Part III —Provisions applicable to Parts I and II

    3. Schedule 3

       1. Part I —Format of society statement of the source and application of funds

       2. Part II —Format of consolidated statement of the source and application of funds

       3. Part III —Provisions applicable to Parts I and II

    4. Schedule 4

       Form and content of the annual accounts of a group accounts society

    5. Schedule 5

       Notes to annual accounts

    6. Schedule 6

       Notes to annual accounts: information in respect of associated bodies

       1. Part I —Societies not required to prepare consolidated accounts

       2. Part II —Societies required to prepare consolidated accounts

       3. Part III —Supplementary provisions

    7. Schedule 7

       Accounting principles and rules

       1. Part I —Accounting principles

       2. Part II —Departure from accounting principles

       3. Part III —Fixed assets

       4. Part IV —Current assets

       5. Part V —Other accounting rules

       6. Part VI —Alternative accounting rules

       7. Part VII —Assets and liabilities denominated in foreign currencies

    8. Schedule 8

       Directors' report

    9. Schedule 9

       Annual business statement

    10. Schedule 10

        Summary financial statement

        1. Part I —Format of summary financial statement

        2. Part II —Provisions applicable to Part I

    11. Schedule 11

        Interpretation of Schedules

18. Explanatory Note