- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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2. In this Order—
“the Accounts Regulations” means the regulations for the time being in force under section 73 (contents and form of annual accounts) of the Act,
“the Act” means the Building Societies Act 1986,
“aggregable” means falling to be aggregated with reserves for the purpose of the first criterion in section 45(3) (criteria of prudent management) of the Act in accordance with an order made under section 45(5) of the Act,
“closing accounts” means the audited accounts of a society which has transferred its engagements to another society under section 94 (transfer of engagements) of the Act, for the period beginning with the date of its last annual accounts and ending immediately before the transfer effected by section 94(8) of the Act,
“group accounts” means accounts prepared in accordance with section 72(2) (duty of directors to prepare group accounts) of the Act a copy of which has been sent to the Commission and to the central office in accordance with section 81(2) (laying and furnishing accounts) of the Act,
“intangible assets” means the amount of any intangible fixed assets within the meaning of the Accounts Regulations shown in the latest balance sheet of a society or, if different, the amount of any such assets shown in the accounting records of the society for the time being,
“interim loss” means a loss, shown in the accounting records of a society, for the period since the latest balance sheet of the society,
“the latest annual accounts” means—
the annual accounts a copy of which has most recently been sent to the Commission and to the central office under section 81(2) of the Act, or
in relation to a relevant amalgamated society, its latest audited accounts, or
in relation to a relevant transferee society, the accounts produced by consolidating the latest annual accounts within the meaning of paragraph (a) above of the relevant transferee society with the closing accounts of the society which has transferred its engagements to it,
“the latest balance sheet” means the balance sheet within the latest annual accounts,
“loss” means loss including all foreseeable charges and any extraordinary items,
“old deferred shares” has the meaning which it bears in the Building Societies (Designated Capital Resources) (Permanent Interest Bearing Shares) Order 1991(1),
“profit” means profit after the deduction of all foreseeable charges and any extraordinary items,
“relevant amalgamated society” means a society which has been formed by the amalgamation of two or more societies under section 93 (amalgamations) of the Act which, as such, has not yet produced annual accounts but which has produced audited accounts,
“relevant transferee society” means a society which has taken a transfer of the engagements of another society under section 94 of the Act and has not produced annual accounts since that transfer, where the society so transferring has produced closing accounts,
“reserves” means the reserves shown in the latest balance sheet of a society,
“society” means a building society,
“subsidiary undertaking” has the meaning assigned to it in Article 5 of the Building Societies Act 1986 (Modifications) Order 1991(2),
“supplementary capital” has the meaning which it bears in the Supplementary Capital Order, and
“the Supplementary Capital Order” means the Building Societies (Supplementary Capital) Order 1988(3).
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