The Friendly Societies (Accounts and Related Provisions) Regulations 1994

1. Introductory Text

2. PART I Preliminary

   1. 1. Citation and commencement

   2. 2. Interpretation

   3. 3. Application

3. PART II Accounts

   1. 4. Annual accounts—single accounts society

   2. 5. Annual accounts—group accounts society

   3. 6. Content and form of accounts

   4. 7. Group accounts—supplementary provisions

   5. 8. Notes to annual accounts

   6. 9. Associated bodies

   7. 10. Accounting principles and rules

   8. 11. Annual accounts—non-directive society

4. PART III Committee of Management’s Annual Report

   1. 12. Committee of management’s annual report

5. PART IV Miscellaneous and General

   1. 13. Transitional provisions

   2. 14. Interpretation of Schedules

6. Signature

7. SCHEDULES

   1. Schedule 1

      1. Part I Income and expenditure account format

      2. Part II Format of consolidated income and expenditure account

      3. Part III Notes on the income and expenditure format

   2. Schedule 2

      1. Part I Balance sheet format

      2. Part II Format of consolidated balance sheet

      3. Part III Notes on the balance sheet format

      4. Part IV Special rules for balance sheet format

   3. Schedule 3

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

   4. Schedule 4

      Notes to annual accounts

   5. Schedule 5

      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

   6. Schedule 6

      Accounting principles and rules

      1. Part I Accounting principles

      2. Part II Departure from accounting principles

      3. Part III Current value accounting rules

      4. Part IV Historical cost accounting rules

      5. Part V Miscellaneous and supplemental

      6. Part VI Rules for determining provisions

   7. Schedule 7

      Annual accounts of non-directive society

      1. Part I Format of non-directive society income and expenditure account

      2. Part II Format of non-directive society balance sheet

      3. Part III Notes to annual accounts of non-directive society

   8. Schedule 8

      Committee of management’s annual report

      1. Part I Society

      2. Part II Non-directive society

   9. Schedule 9

      Interpretation of Schedules

8. Explanatory Note