http://www.legislation.gov.uk/uksi/1994/1983/schedule/1/paragraph/2a/made
The Friendly Societies (Accounts and Related Provisions) Regulations 1994
Accountancy
King's Printer of Acts of Parliament
2019-11-27
FRIENDLY SOCIETIES
These Regulations prescribe the format and content of the annual accounts and committee of management report which must be prepared in respect of friendly societies or of friendly societies and their subsidiaries and jointly controlled bodies as a whole. In respect of societies to which the Insurance Directives apply, these Regulations also implement Council Directive 91/674 on the annual accounts and consolidated accounts of insurance undertakings. The requirements of the Directive are imposed on friendly societies whose contribution income exceeds the thresholds set out in section 37 of the Act, on all incorporated societies and on societies which conduct reinsurance business.
The Friendly Societies (Accounts and Related Provisions) Regulations 1994
reg. 10A
The Friendly Societies (Accounts and Related Provisions) (Amendment) Regulations 2005
reg. 2(4)
The Friendly Societies (Accounts and Related Provisions) Regulations 1994
Sch. 6 Pt. 1
para. 4(b)
The Friendly Societies (Accounts and Related Provisions) (Amendment) Regulations 2005
reg. 2(7)
The Friendly Societies (Accounts and Related Provisions) Regulations 1994
Sch. 5 Pt. 3
para. 33-34
The Friendly Societies (Accounts and Related Provisions) (Amendment) Regulations 2005
reg. 3
The Friendly Societies (Accounts and Related Provisions) Regulations 1994
Sch. 6 Pt. 3
para. 8(1)(a)
The Friendly Societies (Accounts and Related Provisions) (Amendment) Regulations 2005
reg. 4(2)
The Friendly Societies (Accounts and Related Provisions) Regulations 1994
Sch. 6 Pt. 3
para. 8(1)(b)
The Friendly Societies (Accounts and Related Provisions) (Amendment) Regulations 2005
reg. 4(3)
The Friendly Societies (Accounts and Related Provisions) Regulations 1994
Sch. 6 Pt. 3
para. 9
The Friendly Societies (Accounts and Related Provisions) (Amendment) Regulations 2005
reg. 4(4)
The Friendly Societies (Accounts and Related Provisions) Regulations 1994
Sch. 6 Pt. 3
para. 12(2)
The Friendly Societies (Accounts and Related Provisions) (Amendment) Regulations 2005
reg. 4(5)
The Friendly Societies (Accounts and Related Provisions) Regulations 1994
Sch. 6
Pt. 4A
The Friendly Societies (Accounts and Related Provisions) (Amendment) Regulations 2005
reg. 5
The Friendly Societies (Accounts and Related Provisions) Regulations 1994
Sch. 9
para. 11-12
The Friendly Societies (Accounts and Related Provisions) (Amendment) Regulations 2005
reg. 6(4)
The Friendly Societies (Accounts and Related Provisions) Regulations 1994
art. 2(1)
The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001
art. 465
art. 1
The Friendly Societies (Accounts and Related Provisions) Regulations 1994
Sch. 6
para. 24A(3A)
The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019
Sch. 1
para. 53
reg. 1(3)
(4)
reg. 1(2)
SCHEDULE 1
PART IINCOME AND EXPENDITURE ACCOUNT FORMAT
I.Technical account—General business
2a
Investment income (8)(10)
a
income from shares in subsidiaries
b
income from other investments with a separate indication of that derived from jointly controlled bodies
aa
income from land and buildings
bb
income from other investments
c
value re-adjustments on investments
d
gains on the realisation of investments