SCHEDULES
F1SCHEDULE 13EDisclosures about related undertakings
Annotations:
Amendments (Textual)
PART 1Societies not required to prepare consolidated group accounts
Financial years of subsidiary undertakings
4
Where—
a
disclosure is made under paragraph 3(1) with respect to a subsidiary undertaking; and
b
that undertaking’s financial year does not end with that of the society,
there must be stated in relation to that undertaking the date on which its last financial year before the end of the society’s financial year ended.
Sch. 13E inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Friendly Societies Act 1992 (International Accounting Standards and Other Accounting Amendments) Order 2005 (S.I. 2005/2211), art. 1(2), Sch. para. 6