- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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PART I FORMAT OF SOCIETY INCOME AND EXPENDITURE ACCOUNT
4.Income from associated bodies (a) Income from shares in subsidiary...
5.Other income and charges (a) Fees and Commissions receivable
7.Administrative expenses (a) Staff costs (i) Wages and salaries
9.Adjustments to provisions (a) Adjustments to provisions for bad and...
11.Adjustments to amounts written off fixed asset investments
PART II FORMAT OF CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT
4.Income from associated bodies (a) Income from shares in unconsolidated...
5.Other income and charges (a) Fees and Commissions receivable
7.Administrative expenses (a) Staff costs (i) Wages and salaries
9.Adjustments to provisions (a) Adjustments to provisions for bad and...
11.Adjustments to amounts written off fixed asset investments
22.Minority interests in extraordinary profit or loss after tax
PART III PROVISIONS APPLICABLE TO PARTS I AND II
1.The heading “Shares and Deposits” in the balance sheet in...
6.Mortgage finance rights (as defined in Part II of Schedule...
7.Premises to which section 17(6) of the Act applies (and...
10.(1) Subject to paragraph 13 all liabilities of a subsidiary...
14.Liability item 16(a) in Part I and Liability item 17(a)...
15.Liability item 16(b) in Part I and Liability item 17(b)...
17.Memorandum item 20(a) in Part I and Memorandum item 22(a)...
20.(1) For the purpose of this paragraph “managed funds” are...
21.(1) Where a society (or the society and its subsidiary...
PART I FORMAT OF SOCIETY STATEMENT OF THE SOURCE AND APPLICATION OF FUNDS
PART II FORMAT OF CONSOLIDATED STATEMENT OF THE SOURCE AND APPLICATION OF FUNDS
FORM AND CONTENT OF THE ANNUAL ACCOUNTS OF A GROUP ACCOUNTS SOCIETY
9.Sums paid to third parties in respect of directors' services
13.Regulation 5(2)(b) shall not apply to paragraphs 4 to 12....
14.Interpretation of provisions regarding directors' emoluments
34.Particulars shall be given of any charge on the assets...
38.Assets and liabilities denominated in a currency other than sterling
NOTES TO ANNUAL ACCOUNTS: INFORMATION IN RESPECT OF ASSOCIATED BODIES
PART I SOCIETIES NOT REQUIRED TO PREPARE CONSOLIDATED ACCOUNTS
ACCOUNTING PRINCIPLES AND RULES
18.(1) Assets shall be shown under the relevant balance sheet...
19.reliminary 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
2.The directors' report shall contain— (a) a statement of the...
4.(1) The following applies if the society or any subsidiary...
5.(1) Subject to subparagraphs (2) and (3), the directors' report...
6.(1) This paragraph applies to the directors' report where the...
7.(1) The directors' report shall disclose, in accordance with subparagraph...
8.The directors' report shall also disclose the number of mortgage...
PART II PROVISIONS APPLICABLE TO PART I
3.Any amount or percentage required to be included in section...
6.Unless there are no extraordinary items in the income and...
8.The basis used for calculating “average reserves” as defined in...
9.The basis used for calculating “average total assets” as defined...
10.In this Schedule “relevant year”, in relation to a summary...
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