The Building Societies (Accounts and Related Provisions) Regulations 1998

[^key-6a9d43d3eef690d9f145c6969340d28f]: Sch. 4 para. 15 in force at 27.3.1998, see reg. 1

[^key-2f324f9f3e028bceae439170fbf27e2e]: Sch. 4 para. 16 in force at 27.3.1998, see reg. 1

[^key-30395e1c099c327056fe87854ca9b719]: Sch. 4 para. 17 in force at 27.3.1998, see reg. 1

[^key-0a7f7742ae1488bc794446e5bcd78d5f]: Sch. 5 para. 1 in force at 27.3.1998, see reg. 1

[^key-14a286ee95a2cc19cb67e8dddd292526]: Sch. 5 para. 2 in force at 27.3.1998, see reg. 1

[^key-2c5fc0a770fbe0e3fa3fe8b8eda78fea]: Sch. 5 para. 14 in force at 27.3.1998, see reg. 1

[^key-521205785c55e8e6a6978a67feeb3d54]: Sch. 5 para. 16 in force at 27.3.1998, see reg. 1

[^key-acde674247b31cd048072e6d9e57fee5]: Sch. 5 para. 17 in force at 27.3.1998, see reg. 1

[^key-57f50637ed2d521c8e1f10f48b43000a]: Sch. 5 para. 18 in force at 27.3.1998, see reg. 1

[^key-ae675a51a9a14bfa8997b3c5b6c9eed4]: Sch. 5 para. 19 in force at 27.3.1998, see reg. 1

[^key-b62ae6034d57b82ec961271340f15eb4]: Sch. 5 para. 20 in force at 27.3.1998, see reg. 1

[^key-0a778729125ae7808fa08436d8c1467a]: Sch. 5 para. 21 in force at 27.3.1998, see reg. 1

[^key-205b15944743b2d31ca0868af650c4e4]: Sch. 5 para. 22 in force at 27.3.1998, see reg. 1

[^key-0e949c008e6ad2f931be1eb2927fef3a]: Sch. 5 para. 23 in force at 27.3.1998, see reg. 1

[^key-45ba03eb847b3dcf1c9638c796b0fadd]: Sch. 5 para. 24 in force at 27.3.1998, see reg. 1

[^key-db3a03be3201b7832e3ad745166a7257]: Sch. 5 para. 25 in force at 27.3.1998, see reg. 1

[^key-3e919410cf4feb98aecfbc412cee9faf]: Sch. 5 para. 26 in force at 27.3.1998, see reg. 1

[^key-990af21d9d23764c25fed353a089f05c]: Sch. 5 para. 27 in force at 27.3.1998, see reg. 1

[^key-2c1fc947c36878f00db6a70e03dd800d]: Sch. 5 para. 28 in force at 27.3.1998, see reg. 1

[^key-26ef6e3f3dd4533f97a70d2508fdc583]: Sch. 5 para. 29 in force at 27.3.1998, see reg. 1

[^key-c7459b7441f1659fe44a03a34d5b2ddf]: Sch. 5 para. 30 in force at 27.3.1998, see reg. 1

[^key-2d4558c055928a8b689fd995a46e4bde]: Sch. 5 para. 31 in force at 27.3.1998, see reg. 1

[^key-816e9c6d85f36f1250d31952e9b7d064]: Sch. 5 para. 32 in force at 27.3.1998, see reg. 1

[^key-ff49ba6be1b40a6ad8ada7a88a0dc484]: Sch. 5 para. 33 in force at 27.3.1998, see reg. 1

[^key-182e7c0605d1b84f08c5909d84e0076f]: Sch. 5 para. 34 in force at 27.3.1998, see reg. 1

[^key-2f5e7e4f4d2791828ffa421c46de39b5]: Sch. 7 para. 1 in force at 27.3.1998, see reg. 1

[^key-9bdfe0723b623139f471dd937c885db0]: Sch. 7 para. 2 in force at 27.3.1998, see reg. 1

[^key-4b1209d3bb709c9ec50e1357f9e86e97]: Sch. 7 para. 3 in force at 27.3.1998, see reg. 1

[^key-7a495485682e2c1049d86e6dff37b56a]: Sch. 7 para. 4 in force at 27.3.1998, see reg. 1

[^key-00d5264ae36b3064c2122b0a242324a7]: Sch. 7 para. 5 in force at 27.3.1998, see reg. 1

[^key-60b77c871cd1a5cb170355ae21d2bce0]: Sch. 7 para. 6 in force at 27.3.1998, see reg. 1

[^key-ce2a77a024bbd5a8e7042b1819deb39b]: Sch. 7 para. 7 in force at 27.3.1998, see reg. 1

[^key-a5ce94d2457b98506e3675b70e8aea47]: Sch. 7 para. 8 in force at 27.3.1998, see reg. 1

[^key-7ebd9786b56bbe9318472f1323d313a4]: Sch. 7 para. 9 in force at 27.3.1998, see reg. 1

[^key-751efba2b70ddf732fb8923224f1a108]: Sch. 7 para. 10 in force at 27.3.1998, see reg. 1

[^key-c4ad81a96d1687951048675d21c79ab7]: Sch. 7 para. 11 in force at 27.3.1998, see reg. 1

[^key-e77ea6c5e741c13763d2373c429c3b46]: Sch. 7 para. 12 in force at 27.3.1998, see reg. 1

[^key-7389359fb083874a7a3aef71c22b6454]: Sch. 7 para. 13 in force at 27.3.1998, see reg. 1

[^key-330d97598745356a33e91f91d01e6162]: Sch. 7 para. 14 in force at 27.3.1998, see reg. 1

[^key-14117813f4299f122b435dd78a35fb0f]: Sch. 7 para. 15 in force at 27.3.1998, see reg. 1

[^key-6e1d417259abf149a7f58d0570463e9b]: Sch. 7 para. 17 in force at 27.3.1998, see reg. 1

[^key-a9bc7fc1892beb5bedb3e0031955068b]: Sch. 7 para. 18 in force at 27.3.1998, see reg. 1

[^key-a1fd82fe24af400dbe1c49f171a7a81e]: Sch. 7 para. 19 in force at 27.3.1998, see reg. 1

[^key-f88557d0e80a86306f304c6f7b9058ff]: Sch. 7 para. 20 in force at 27.3.1998, see reg. 1

[^key-b37079f31f022d5869475ddea42a41ab]: Sch. 7 para. 21 in force at 27.3.1998, see reg. 1

[^key-30bbc9b2e9f23dc5de50206739e79323]: Sch. 7 para. 22 in force at 27.3.1998, see reg. 1

[^key-6ea8e05da1786d832dfc2c086ec492b5]: Sch. 7 para. 23 in force at 27.3.1998, see reg. 1

[^key-21175d98f27e013aee52567bd21412fa]: Sch. 7 para. 24 in force at 27.3.1998, see reg. 1

[^key-361b458fb2a1285c117d519b23e5f51e]: Sch. 7 para. 25 in force at 27.3.1998, see reg. 1

[^key-639a6a7c2a601795ae7b016b88c17dc4]: Sch. 7 para. 26 in force at 27.3.1998, see reg. 1

[^key-b02295e8eddf77156e2e557d4d2112df]: Sch. 7 para. 27 in force at 27.3.1998, see reg. 1

[^key-eb1ef1153b08cdca4055e23ebd839732]: Sch. 7 para. 28 in force at 27.3.1998, see reg. 1

[^key-0416e9f724f2e7d583929af33864299b]: Sch. 7 para. 29 in force at 27.3.1998, see reg. 1

[^key-065667ba99329ef18cb72bb96b34fcd3]: Sch. 7 para. 30 in force at 27.3.1998, see reg. 1

[^key-fc39419bfaed6160f2cad74636b3de80]: Sch. 7 para. 31 in force at 27.3.1998, see reg. 1

[^key-dba8eb55f17e61d9128b96d1134d2c3d]: Sch. 7 para. 32 in force at 27.3.1998, see reg. 1

[^key-4cf2721f3089ae30009811ff8ea65221]: Sch. 7 para. 33 in force at 27.3.1998, see reg. 1

[^key-51a34126137752e0b1074048666fbf8e]: Sch. 8 para. 1 in force at 27.3.1998, see reg. 1

[^key-a600dc618d969ddd2552741d665ff858]: Sch. 8 para. 2 in force at 27.3.1998, see reg. 1

[^key-cff673b3b2a297bc0053a2941d5011bc]: Sch. 8 para. 3 in force at 27.3.1998, see reg. 1

[^key-cfa6bfd7692d5a3432f43c7aa734df8b]: Sch. 8 para. 4 in force at 27.3.1998, see reg. 1

[^key-2468009ebe56a3e927b796de1da315a7]: Sch. 8 para. 5 in force at 27.3.1998, see reg. 1

[^key-e33a95fb24ce3a7e30b81538f0bdd6a8]: Sch. 8 para. 6 in force at 27.3.1998, see reg. 1

[^key-95bd11216253df9b3117ef1db92104ca]: Sch. 8 para. 7 in force at 27.3.1998, see reg. 1

[^key-f1b87fc1e8ec3efee470704d61978fac]: Sch. 8 para. 8 in force at 27.3.1998, see reg. 1

[^key-65bb03d20f6f9efbe6eaa7f61233a035]: Sch. 8 para. 9 in force at 27.3.1998, see reg. 1

[^key-04802429232d1007df66c457810b4450]: Sch. 8 para. 10 in force at 27.3.1998, see reg. 1

[^key-93716ea1a39d8b77665044982dc51ebd]: Sch. 9 para. 1 in force at 27.3.1998, see reg. 1

[^key-0cf56343c7c34103543b07a9e5eea925]: Sch. 9 para. 2 in force at 27.3.1998, see reg. 1

[^key-15ffafde6eb6ca2f8701eaee0b48fe7c]: Sch. 9 para. 3 in force at 27.3.1998, see reg. 1

[^key-5149cd4c4d5873ca1667bb8e7532309d]: Sch. 9 para. 4 in force at 27.3.1998, see reg. 1

[^key-e61b3e07bcd1b4f4a1263e1bedc3333d]: Sch. 10 Pt. II para. 1 in force at 27.3.1998, see reg. 1

[^key-3d719de4fc1129151aeabd0c813f0e19]: Sch. 10 Pt. II para. 2 in force at 27.3.1998, see reg. 1

[^key-a5cd08b2f9f704789e441c6fe25dcd53]: Sch. 10 Pt. II para. 3 in force at 27.3.1998, see reg. 1

[^key-73fc3ce4d6db617b1e8587f95f6b4cb1]: Sch. 10 Pt. II para. 4 in force at 27.3.1998, see reg. 1

[^key-53e30f3fe27ee1a419ea297729df65f6]: Sch. 10 Pt. II para. 5 in force at 27.3.1998, see reg. 1

[^key-c90e90962e9521a47988832543c1cb80]: Sch. 10 Pt. II para. 6 in force at 27.3.1998, see reg. 1

[^key-753e055897f84bd041f99d8f2fe8f5ff]: Sch. 10 Pt. II para. 7 in force at 27.3.1998, see reg. 1

[^key-efdee4e32357d2b3913b880a6255dcf9]: Sch. 10 Pt. II para. 8 in force at 27.3.1998, see reg. 1

[^key-6c33ce0b39ea4f7c7ed0b9ff5a9c056b]: Sch. 10 Pt. II para. 9 in force at 27.3.1998, see reg. 1

[^key-ce63885a5c7b9ce0d86b4794264e6602]: Sch. 10 Pt. II para. 10 in force at 27.3.1998, see reg. 1

[^key-ddf15175d8a52604f24afeb81fb9720c]: Sch. 10 Pt. II para. 11 in force at 27.3.1998, see reg. 1

[^key-96000d9312de27aa657d35ed9a892d17]: Sch. 11 para. 1 in force at 27.3.1998, see reg. 1

[^key-d97a6635f16bb13f2d8e7874b23adf74]: Sch. 11 para. 2 in force at 27.3.1998, see reg. 1

[^key-e8f25852d6e901f3543cf27208ca2d35]: Sch. 11 para. 3 in force at 27.3.1998, see reg. 1

[^key-040a4c5d5656c35797ed63d6f7610b1e]: Sch. 11 para. 4 in force at 27.3.1998, see reg. 1

[^key-d35170580862a50274966d8f99ffd983]: Sch. 11 para. 5 in force at 27.3.1998, see reg. 1

[^key-75a33d3af1fff535c508a62dd12cd2cb]: Sch. 11 para. 6 in force at 27.3.1998, see reg. 1

[^key-9e77330c4034e2e2210b5595c54b60e6]: Sch. 11 para. 7 in force at 27.3.1998, see reg. 1

[^key-0a5b36400abe22c853ab55a44c566624]: Sch. 11 para. 8 in force at 27.3.1998, see reg. 1

[^key-38d0988f35f76623cc2b39a6d53d0abd]: Sch. 11 para. 9 in force at 27.3.1998, see reg. 1

[^key-2df7a51dd8d03b1bf2af8ab52398e86d]: Sch. 11 para. 10 in force at 27.3.1998, see reg. 1

[^key-95531b6e6e1b10825d0a286d8ad3d3ed]: Sch. 11 para. 11 in force at 27.3.1998, see reg. 1

[^key-164fdfcc6716dd5d09ae7cb26613ca0e]: Sch. 11 para. 12 in force at 27.3.1998, see reg. 1

[^key-3473be8ac56d4920567273e598d681b7]: Sch. 11 para. 13 in force at 27.3.1998, see reg. 1

[^M_C_dcc7c021-87f9-4919-9243-338a2860905a]: Sch. 10 Pt. I in force at 27.3.1998, see reg. 1

[^key-4665b0daa37567618064f26880064ccb]: Sch. 3 omitted (23.3.1999) by virtue of The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 11 (with reg. 4)

[^key-54b9e0dd507e950b68d8531b9ff126b8]: Words in reg. 2 substituted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 7 (with reg. 4)

[^key-aab99e2695cfbbb7860b8cdf8f708d24]: Word in reg. 3(1)(a) inserted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 8(1) (with reg. 4)

[^key-f50b03d0de70266c230e71a8960c2523]: Reg. 3(1)(c) and word omitted (23.3.1999) by virtue of The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 8(1) (with reg. 4)

[^key-e2e41a6872c2ebabbd2e0607ccc4c533]: Word in reg. 3(2)(b)(iii) inserted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 8(2) (with reg. 4)

[^key-76c8837aef36e934c15ba96f074a2ef2]: Reg. 3(2)(b)(v) and word omitted (23.3.1999) by virtue of The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 8(2) (with reg. 4)

[^key-21ad6f8e4d1c401be48033ae3dc8a8b4]: Words in reg. 3(5) substituted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 8(3) (with reg. 4)

[^key-fad4b167601b1a6a168becf4a5768682]: Word in reg. 3(5)(a)(i) inserted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 8(4) (with reg. 4)

[^key-7cf0317b0173535a95abc29d6d7f88ad]: Reg. 3(5)(a)(iii) and word omitted (23.3.1999) by virtue of The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 8(4) (with reg. 4)

[^key-5b536463463356c18ec9dc0f30dbb366]: Words in reg. 3(6) substituted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 8(5) (with reg. 4)

[^key-3f60083b85f57d10ffa51ccd20b0deed]: Words in reg. 3(7)(a) substituted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 8(6) (with reg. 4)

[^key-f2ea5ad76517d9b91cdfb3d5d57e8cd3]: Words in reg. 4(1) omitted (23.3.1999) by virtue of The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 9(1) (with reg. 4)

[^key-0a3fbec024b89d76bf5398495ab75e30]: Words in reg. 4(2) substituted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 9(2) (with reg. 4)

[^key-a6c6194277bf892e1ac88cbc36910699]: Words in reg. 12(4) inserted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 10 (with reg. 4)

[^key-f5c0bf22deccd26f3e786fec58859c04]: Words in Sch. 4 para. 1(1) substituted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 12(1) (with reg. 4)

[^key-65371f1286521cd226bdac0c80f9d610]: Words in Sch. 4 para. 5(4) substituted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 12(2) (with reg. 4)

[^key-076af2785507cdf3ff4edcf68ccd1672]: Words in Sch. 5 para. 1(1) substituted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 13(1) (with reg. 4)

[^key-bd6e140e33d3e6685c69998ee40afcd7]: Words in Sch. 5 para. 2 substituted (23.3.1999) by The Building Societies (Contents of Accounts) Regulations 1999 (S.I. 1999/248), reg. 1, Sch. para. 13(2) (with reg. 4)

[^key-39c01580f94071935c46eba8aa39e0e6]: Words in Sch. 11 para. 13 substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649), arts. 1, 566(b)

[^key-bdb47ce7f09289a0ed93cf526288228e]: Sch. 2 Pt. 3 para. 3(3) modified (24.6.2003) by The Uncertificated Securities (Amendment) (Eligible Debt Securities) Regulations 2003 (S.I. 2003/1633), regs. 1(1), 15(1), Sch. 2 para. 12(a)

[^key-05a733352e085e540ee7b746ae673ca7]: Sch. 2 Pt. 3 para. 3(4) modified (24.6.2003) by The Uncertificated Securities (Amendment) (Eligible Debt Securities) Regulations 2003 (S.I. 2003/1633), regs. 1(1), 15(1), Sch. 2 para. 12(b)

[^key-b3c458eb836fd09be122d756446dd1d7]: Sch. 2 Pt. 3 para. 3(9)(b) modified (24.6.2003) by The Uncertificated Securities (Amendment) (Eligible Debt Securities) Regulations 2003 (S.I. 2003/1633), regs. 1(1), 15(1), Sch. 2 para. 12(c)

[^key-83b0165d367fb634324afcee850b311d]: Sch. 2 Pt. 3 para. 3(9)(c) modified (24.6.2003) by The Uncertificated Securities (Amendment) (Eligible Debt Securities) Regulations 2003 (S.I. 2003/1633), regs. 1(1), 15(1), Sch. 2 para. 12(d)

[^key-033c6fe92fdb80d40b715764e9ea18db]: Reg. 4A inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 3

[^key-35d85475ff330c87f012c544c11a3549]: Words in Sch. 2 substituted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 5(1)

[^key-a3ffb534ae40f706a87eccbb275ffd48]: Sch. 5 paras. 3-13 omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 4(2)(a)

[^key-9393f21f7416412b6b4ff06dac3fe3df]: Sch. 5 paras. 36, 37 inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 9

[^key-388a362d0caeeecd46d6ecb55faf6a52]: Sch. 6 omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 4(3)

[^key-7916d88830f721f9b6140e8637437d61]: Sch. 7 Pt. 6A inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 8(3)

[^key-503ab1aeec7c97f0243cc1ff532ea4e8]: Sch. 7 para. 20A inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 7

[^key-574dcb37d626f1cfcee5da6e67c2083f]: Sch. 8 para. 11 inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 10

[^key-d4343267ebb1812d03910281bfa64105]: Sch. 11 para. 12A inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 11(b)

[^key-9994ab089c9506a9b1e6b6a980bf150b]: Sch. 11 para. 14 inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 11(d)

[^key-74889e79c0a4fbc1bca9d3dd186db506]: Words in reg. 2 substituted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), reg. 1(1), Sch. para. 2(a)

[^key-7110ab1d128be26d09ae50c7fea21475]: Words in reg. 2 substituted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), reg. 1(1), Sch. para. 2(b)

[^key-660261381abdd14a3ea662698b9311e8]: Words in reg. 4 substituted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), reg. 1(1), Sch. para. 3

[^key-af51c1053308405fbf50e5e54841372e]: Reg. 4(7)(7A) omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 2

[^key-b48d96741853a9e8911154933ec603f3]: Words in reg. 5(1) inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), reg. 1(1), Sch. para. 4(a)

[^key-4f02cd69257b5a1488f320dca525efe8]: Word in reg. 5(3) omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), reg. 1(1), Sch. para. 4(b)

[^key-ebef5a7b60ccb1baa6a160bdbd59de4b]: Reg. 5(4) omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), reg. 1(1), Sch. para. 4(c)

[^key-7a7bf03e842aa8d79939289e21e45f13]: Reg. 6 omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 4(1)

[^key-e971f7d5de3743cd26cafc07db2a73b7]: Words in Sch. 4 para. 2(3) substituted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), reg. 1(1), Sch. para. 5

[^key-3dae7e418c89cd87153edd8c9ffceb0d]: Sch. 5 para. 14(3)-(5) omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 4(2)(b)

[^key-6471c564591046a61c7657b5ada2f334]: Sch. 5 para. 15 omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 4(2)(c)

[^key-58ad7b534620fbb172885bd901ded44c]: Words in Sch. 5 para. 22 substituted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), reg. 1(1), Sch. para. 6

[^key-d8e639b07481f59f988c33293d8e350f]: Sch. 5 para. 35 omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 4(2)(c)

[^key-c3d7c4e40411694780bb843460deb00f]: Words in Sch. 7 para. 4(1)(b) omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 6

[^key-7c6a8af37174c618e07ec476a970558d]: Words in Sch. 7 para. 8(1) substituted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 8(1)(a)

[^key-dc40809ea27dee3786664d2b8c4cd185]: Words in Sch. 7 para. 13(1) inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 8(1)(b)

[^key-173949ac23d69a4e221418ac5139a94b]: Words in Sch. 7 para. 14 substituted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 8(2)

[^key-34a14b4a6851c48db6918302b3384080]: Words in Sch. 11 para. 9(3) substituted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 11(a)(i)

[^key-66446ebbdf87469b54599b7d72c66798]: Words in Sch. 11 para. 9(3) substituted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 11(a)(ii)

[^key-59fc68c0c1f9545e7e56847b572744dc]: Words in Sch. 11 para. 13 inserted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 11(c)(i)

[^key-51d4e569718b984433cc31a01f028895]: Words in Sch. 11 para. 13 omitted (31.12.2004 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004 (S.I. 2004/3199), regs. 1(1), 11(c)(ii)

[^key-7e7835877239b0bc7e6267b9e59f5a33]: Words in Sch. 8 para. 5(6) substituted (5.12.2005) by The Civil Partnership Act 2004 (Amendments to Subordinate Legislation) Order 2005 (S.I. 2005/2114), art. 2(16), reg. 1, Sch. 16 para. 15(2)

[^M_F_fc7d38e0-226e-4e62-b850-137c592aad6c]: Words in Sch. 9 para. 4(5) inserted (5.12.2005) by The Civil Partnership Act 2004 (Amendments to Subordinate Legislation) Order 2005 (S.I. 2005/2114), art. 2(16), reg. 1, Sch. 16 para. 15(3)

[^key-81aaedd0ec701a9bdcb827f86a3e4ba4]: Words in Sch. 10 Pt. 1 inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 6(a)

[^key-f97c128c854be94259b41757227f35dd]: Sch. 10 Pt. 1A inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 6(b), Sch.

[^key-7d2baadaf91a2b9c6b25f80c93678d6b]: Sch. 10 Pt. 2 para. 5A inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 6(c)(iii)

[^key-d04fb7185045bbd3450f75f0336fcafb]: Sch. 10 Pt. 2 para. 7A inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 6(c)(iv)

[^key-7bd633585c63bcaa324a2259171bdf8b]: Words in reg. 10(1) substituted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 3(a)

[^key-53d0d840498f3057e14b40fd4e2009c7]: Reg. 10(1A) inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 3(b)

[^key-3dc1445ae829572703a0b8031dbd0396]: Words in reg. 10(2) substituted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 3(c)

[^key-4eb0ad2ba2e7813ebe81143d6b75e3e1]: Words in reg. 10(2)(b) substituted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 3(d)

[^key-1c3e96fd03d42b944991085a8f65fe2b]: Words in Sch. 8 para. 7(1) inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 4(a)

[^key-b548f2b343046cfd81fc5e28de855b22]: Sch. 8 para. 7(1A)(1B) inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 4(b)

[^key-5cafae49617a249a7f9ecd1188482269]: Words in Sch. 8 para. 7(2) substituted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 4(c)

[^key-b421bcbf4b7d9cea620fd50982c9bb81]: Sch. 8 para. 8 renumbered as Sch. 8 para. 8(1) (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 4(d)

[^key-da600a89b9b1a9e7d211e036c0cb0d11]: Sch. 8 para. 8(2) inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 4(f)

[^key-319fc5600f17ae4376e9f05b5d25afe7]: Words in Sch. 8 para. 8(1) inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 4(e)

[^key-055a396885fc1b0332bb158c76233e35]: Words in Sch. 9 para. 1(1)(a) substituted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 5(a)

[^key-6bffcf7dc7a566b00098755d83528f31]: Words in Sch. 9 para. 1(1)(c) substituted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 5(b)

[^key-d7762935fd4f1405d04605f8e2f5aca3]: Words in Sch. 9 para. 1(3) inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 5(c)

[^key-436cf31ed9586d60f9ae34d7994ded8c]: Sch. 9 para. 1(4) inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 5(d)

[^key-82aca0046d332e09ff48300494e5d466]: Words in Sch. 9 para. 2(1) inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 5(e)

[^key-e6310fe67f09f5655ae8f1d27f67ba34]: Sch. 9 para. 2(1A)(1B) inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 5(f)

[^key-8c502acac4368b0ee1e48842237b6a38]: Words in Sch. 9 para. 2(2) inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 5(g)

[^key-566dacafdd5fccde5e8668876c7fa139]: Words in Sch. 9 para. 2(4) inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 5(g)

[^key-260e459a13f3c1099203d6025663a1ef]: Words in Sch. 9 para. 2(5) substituted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 5(h)

[^key-019516db699e4923f47b4a7cb1d97ddc]: Sch. 9 para. 2(5A) inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 5(i)

[^key-79da596851e78fa8df09a12eb9a9e610]: Words in Sch. 9 para. 2(6) substituted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 5(j)

[^key-ac1a8a154e36b12234230fffbe77cc4f]: Words in Sch. 9 para. 2(7) substituted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 5(j)

[^key-7a5f960848aaa61e36dd10ee5687877d]: Words in Sch. 10 Pt. 2 para. 1 inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 6(c)(i)

[^key-4768e40b9519fc93adc12731369e9b0e]: Words in Sch. 10 Pt. 2 para. 2 inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 6(c)(i)

[^key-b94c0bf13bf1893c35f056688e8f42b3]: Words in Sch. 10 Pt. 2 para. 3 inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 6(c)(ii)

[^key-d8c1e86100bee551954b49f06e58dfcc]: Words in Sch. 10 Pt. 2 para. 4 inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 6(c)(ii)

[^key-7f8fb4724020bec291c6704aa879c374]: Words in Sch. 10 Pt. 2 para. 6 inserted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 6(c)(ii)

[^key-c72c6525710ca99700fbf4276c0fd247]: Words in Sch. 11 para. 13 substituted (6.4.2007) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 7(a)

[^key-62a6edd63ee465a40c8cbab324afe0d3]: Words in Sch. 11 para. 13 inserted (6.4.2007) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007 (S.I. 2007/859), regs. 1, 7(b)

[^key-81f2f4e9df225edb63e6777eba506400]: Sch. 8 para. 4(2A) inserted (13.7.2009) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2009 (S.I. 2009/1391), regs. 1, 2

[^key-f966db240f60076c52ae8feccc60c7d2]: Words in reg. 2 substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 9(2)

[^key-c93210177a2979b9e3a97e0942a9ec08]: Words in reg. 4(6) substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 9(3)

[^key-fdf6da09f3891d083cf18587d0e15763]: Words in reg. 4(11) substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 9(4)

[^key-1f9677df87f62dc99b45a42b38c59f7e]: Words in Sch. 4 para. 7 substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 9(5)(a)

[^key-2c71b95e8b3c4da4b4f354887c97dbd4]: Words in Sch. 4 para. 7 substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 9(5)(b)

[^key-b3a4410d6531f4436f8d11733f10e1b6]: Words in Sch. 4 para. 14 substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 9(6)

[^key-c2bc446ce405bfd57fe204f2f0f9a43e]: Words in Sch. 5 para. 1(2) substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 9(7)

[^key-5fda566820bd55afea9ea4d07149acca]: Words in Sch. 8 para. 5(7) substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 9(8)

[^key-e7dd72d76f8aab301be31b6a4f87b1ab]: Words in Sch. 8 para. 9(3)(b) substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 9(9)

[^key-a6603fda20a3aaf63a18deb5601cc45b]: Words in Sch. 8 para. 9(3)(b)(ii) substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 9(10)

[^key-5c48e47a4d60f814ed830896cadf012a]: Words in Sch. 8 para. 9(4) substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 9(11)(a)

[^key-15888e3cec3c181356ab130ee84558b3]: Words in Sch. 8 para. 9(4) substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 9(11)(b)

[^key-f5bf4ca1ea7a96eba496ad445f121688]: Words in Sch. 11 para. 8 substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 9(12)

[^key-bfaf944a6d812514b82b4f153af255af]: Words in Sch. 4 para. 13 substituted (1.4.2013) by The Financial Services Act 2012 (Mutual Societies) Order 2013 (S.I. 2013/496), art. 1(1), Sch. 10 para. 2 (with Sch. 12)

[^key-ed91f1e68f91b5a94217551965d9d415]: Words in Sch. 11 para. 5 substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), Sch. 2 para. 21

[^key-f3129349bda800d6fef8509f15d6449c]: Sch. 9 para. 3(1)(b) omitted (18.2.2014) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2014 (S.I. 2014/48), regs. 1(2), 2(2)(a)

[^M_F_74051c1e-5d9f-4f65-d29b-7a4b801ac874]: Words in Sch. 9 para. 4(2) omitted (18.2.2014) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2014 (S.I. 2014/48), regs. 1(2), 2(2)(b)

[^M_F_26852e52-c83d-44f7-be14-adad1f849caf]: Words in Sch. 9 para. 4(3) omitted (18.2.2014) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2014 (S.I. 2014/48), regs. 1(2), 2(2)(b)

[^M_F_19e3af9b-eec4-4f6b-b96e-ab9e0bdf27a1]: Words in Sch. 9 para. 4(4) omitted (18.2.2014) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2014 (S.I. 2014/48), regs. 1(2), 2(2)(b)

[^M_F_241530fe-5e0b-4462-8045-cb29a0259829]: Words in Sch. 9 para. 4(5) omitted (18.2.2014) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2014 (S.I. 2014/48), regs. 1(2), 2(2)(c)

[^M_F_927a1fbb-cadc-4fe4-c551-1ebae3038b86]: Word in reg. 10(1) inserted (29.6.2008 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2008 (S.I. 2008/1143), regs. 1(2), 3

[^M_F_36e70c5e-c95d-4b33-ba5f-bf69f1cde21d]: Sch. 5 para. 38 inserted (29.6.2008 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2008 (S.I. 2008/1143), regs. 1(2), 4

[^M_F_3be74e5b-c31c-4fac-f5ed-292e649c0d95]: Word in Sch. 7 para. 31A(2)(a) omitted (29.6.2008 with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2008 (S.I. 2008/1143), regs. 1(2), 5(a)

[^M_F_014db425-cc92-45e9-dc57-e70879470a45]: Sch. 7 para. 31A(2)(c) and word inserted (29.6.2008 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2008 (S.I. 2008/1143), regs. 1(2), 5(b)

[^M_F_c7bf1a69-6e58-4947-b02e-c4806391ac88]: Sch. 7 para. 31A(3A) inserted (29.6.2008 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2008 (S.I. 2008/1143), regs. 1(2), 5(d)

[^M_F_f180edee-5c33-4df4-b328-0124c273a82e]: Words in Sch. 7 para. 31A(3) inserted (29.6.2008 with application in accordance with reg. 1(2) of the amending S.I.) by The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2008 (S.I. 2008/1143), regs. 1(2), 5(c)

[^key-cdc27f8199530e1869ef9193591838bf]: Words in Sch. 7 para. 31A(3A) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 54 (with reg. 1(3)(4)) (as amended by S.I. 2020/523, regs. 1(2), 22); 2020 c. 1, Sch. 5 para. 1(1)

[^key-cb6ac496c78f466f652776416650b84d]: Words in Sch. 11 para. 13 inserted (31.12.2020) by The Building Societies Legislation (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1187), regs. 1, 10; 2020 c. 1, Sch. 5 para. 1(1)

[^key-c0b0f83c06783bea66123e9591d89b34]: Words in Sch. 8 para. 4(2A) inserted (6.6.2022) by Dormant Assets Act 2022 (c. 5), s. 34(3), Sch. 1 para. 1; S.I. 2022/582, reg. 2

Accounts in euro

4A

• (1) The amounts set out in the annual accounts of a society may also be shown in the same accounts translated into euro.

• (2) Where amounts are shown in euro—

• (a) the amounts must have been translated at the exchange rate prevailing on the balance sheet date, and

• (b) that rate must be disclosed in the notes to the accounts.

Notes to annual accounts

Holdings in undertakings

Accounting principles and rules

Directors' report

Annual business statement

Summary financial statement

Interpretation of Schedules

Transitional provisions

Revocation

Information about fair value of financial instruments

36

• (1) This paragraph applies where the amounts to be included in a society’s accounts in respect of financial instruments have been determined in accordance with paragraph 31A or 31C of Schedule 7.

• (2) There shall be stated—

• (a) the significant assumptions underlying the valuation models and techniques used where the fair value of the instruments has been determined in accordance with paragraph 31B(4) of that Schedule;

• (b) for each category of financial instrument, the fair value of the instruments in that category and the changes in their value—

• (i) included in the income and expenditure account, and

• (ii) credited to or (as the case may be) debited from the fair value reserve,

in respect of instruments in that category; and

• (c) for each class of derivative financial instruments, the extent and nature of the instruments, including significant terms and conditions that may affect the amount, timing and certainty of future cash flows.

• (3) Where any amount is transferred to or from the fair value reserve during the financial year, there shall be stated in tabular form—