Friendly Societies Act 1992 (c. 40)

SCHEDULES

[F1 SCHEDULE 13E U.K. Disclosures about related undertakings

Textual Amendments

F1 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

PART 2 U.K. Societies required to prepare consolidated accounts

Other significant holdings of society or group U.K.

17. (1) The name of the body corporate must be stated. U.K.

(2) There must be stated—

(a) if the body corporate is incorporated outside the United Kingdom, the country in which it is incorporated; and

(b) if it is incorporated in the United Kingdom, whether it is registered in England and Wales, Scotland or in Northern Ireland.

(3) There must also be stated—

(a) the identity of each class of shares in the body corporate held by the group; and

(b) the proportion of the nominal value of the shares of that class represented by those shares.

(4) Information otherwise required by this paragraph need not be given if it is not required in order for the society’s group accounts to give a true and fair view.]