- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (29/03/2009)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 29/03/2009.
Building Societies Act 1986, Section 72I is up to date with all changes known to be in force on or before 09 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)The directors of a building society that prepares group accounts must secure that the individual accounts of–
(a)the building society, and
(b)each of its subsidiary undertakings,
are all prepared using the same financial reporting framework, except to the extent that in their opinion there are good reasons for not doing so.
(2)Subsection (1) only applies to accounts of subsidiary undertakings which are required to be prepared under [F2Part 15 of the Companies Act 2006].
(3)Subsection (1) does not require accounts of undertakings that are charities to be prepared using the same financial reporting framework as accounts of undertakings which are not charities.
(4)Subsection (1)(a) does not apply where the directors of a building society prepare IAS group accounts and IAS individual accounts.
(5)The directors of a society which has subsidiary undertakings must secure that, except where in their opinion there are good reasons against it, the financial year of each of its subsidiary undertakings coincides with the society’s own financial year.]
Textual Amendments
F1Ss. 72A-72I substituted for ss. 72, 73 (22.12.2004 with effect in accordance with art. 1(2) of the amending S.I.) by The Building Societies Act 1986 (International Accounting Standards and Other Accounting Amendments) Order 2004 (S.I. 2004/3380), arts. 1, 2
F2Words in s. 72I(2) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 107 (with arts. 6, 11, 12)
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