- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
The Friendly Societies (Accounts and Related Provisions) Regulations 1994
You are here:
Pa Fersiwn
Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Rhagor o Adnoddau
Status:
This version of this part contains provisions that are prospective.
Status
The term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:
- where the provision (Part, Chapter or section) has never come into force or;
- where the text of the provision is subject to change, but no date has yet been appointed by the appropriate person or body for those changes to come into force.
Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.
Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Friendly Societies (Accounts and Related Provisions) Regulations 1994. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Schedule 2 Part I:
- Sch. 2 Pt. 1 words substituted by S.I. 2005/2210 reg. 2(5)
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- Sch. 1 Pt. I Ch. I. para. 1 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. I. para. 2 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. I. para. 3 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. I. para. 4 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. I. para. 5 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. I. para. 6 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. I. para. 7 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. I. para. 8 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. I. para. 9 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. I. para. 10 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 1 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 2 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 3 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 4 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 5 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 6 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 7 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 8 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 9 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 10 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 11 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 12 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. II. para. 13 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 1 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 2 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 3 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 4 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 5 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 6 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 7 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 8 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 9 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 10 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 11 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 12 coming into force by S.I. 1994/1983 reg. 1
- Sch. 1 Pt. I Ch. III. para. 13 coming into force by S.I. 1994/1983 reg. 1
- Sch. 5 Pt. 3 para. 33-34 inserted by S.I. 2005/2210 reg. 3
- Sch. 6 Pt. 4A inserted by S.I. 2005/2210 reg. 5
- Sch. 6 para. 24A(3A) words substituted by S.I. 2019/685 Sch. 1 para. 53
- Sch. 6 Pt. 1 para. 4(b) words omitted by S.I. 2005/2210 reg. 2(7)
- Sch. 6 Pt. 3 para. 9 words inserted by S.I. 2005/2210 reg. 4(4)
- Sch. 6 Pt. 3 para. 8(1)(a) words substituted by S.I. 2005/2210 reg. 4(2)
- Sch. 6 Pt. 3 para. 8(1)(b) words substituted by S.I. 2005/2210 reg. 4(3)
- Sch. 6 Pt. 3 para. 12(2) words substituted by S.I. 2005/2210 reg. 4(5)
- Sch. 7 Pt. II Ch. 1(crossheading)(debtors) coming into force by S.I. 1994/1983 reg. 1
- Sch. 7 Pt. II Ch. 2(crossheading)(corporation)(tax)(provisions) coming into force by S.I. 1994/1983 reg. 1
- Sch. 9 para. 11-12 inserted by S.I. 2005/2210 reg. 6(4)
- art. 2(1) words substituted by S.I. 2001/3649 art. 465
- reg. 10A inserted by S.I. 2005/2210 reg. 2(4)
Prospective
PART IU.K.BALANCE SHEET FORMAT
ASSETSU.K.
A. Intangible assetsU.K.
1. Development costs
2. Concessions, patents, licences, trade marks and similar rights and assets (1)
3. Goodwill (2)
4. Payments on account
Commencement Information
I1Sch. 2 Pt. I(crossheading)(assets_paragraph)(A) in force at 1.9.1994, see reg. 1
B. InvestmentsU.K.
I. Land and buildings (3)
II. Investments in associated bodies
1.Investments in subsidiaries
(a)Shares
(b)Loans
2.Investments in jointly controlled bodies
(a)Shares
(b)Loans
3.Significant investments in other associated bodies (4)
(a)Shares
(b)Loans
III. Other financial investments
1.Shares and other variable-yield securities and units in unit trusts
2.Debt securities and other fixed income securities (5)
3.Participation in investment pools (6)
4.Loans secured by mortgages (7)
5.Other loans (7)
6.Deposits with credit institutions (8)
7.Other (9)
IV. Deposits with ceding undertakings (10)
Commencement Information
I2Sch. 2 Pt. I(crossheading)(assets_paragraph)(B) in force at 1.9.1994, see reg. 1
C. Assets held to cover linked liabilities (11)U.K.
Commencement Information
I3Sch. 2 Pt. I(crossheading)(assets_paragraph)(C) in force at 1.9.1994, see reg. 1
D. Reinsurers' share of technical provisions (12)U.K.
1. Provision for unearned premiums
2. Long term business provision
3. Claims outstanding
4. Provisions for bonuses and rebates
5. Other technical provisions
6. Technical provisions for unit-linked liabilities
Commencement Information
I4Sch. 2 Pt. I(crossheading)(assets_paragraph)(D) in force at 1.9.1994, see reg. 1
E. Debtors (13)U.K.
I. Debtors arising out of direct insurance operations
1.Members or policyholders
2.Intermediaries
II. Debtors arising out of reinsurance operations
III. Other debtors
Commencement Information
I5Sch. 2 Pt. I(crossheading)(assets_paragraph)(E) in force at 1.9.1994, see reg. 1
F. Other assetsU.K.
I. Tangible assets
1.Fixtures, fittings, tools and equipment
2.Payments on account (other than deposits paid on land and buildings) and assets (other than buildings) in course of construction
II. Stocks
1.Raw materials and consumables
2.Work in progress
3.Finished goods and goods for resale
4.Payments on account
III. Cash at bank and in hand
IV. Other (14)
Commencement Information
I6Sch. 2 Pt. I(crossheading)(assets_paragraph)(F) in force at 1.9.1994, see reg. 1
G. Prepayments and accrued incomeU.K.
I. Accrued interest and rent (15)
II. Deferred acquisition costs (16)
III. Other prepayments and accrued income
Commencement Information
I7Sch. 2 Pt. I(crossheading)(assets_paragraph)(G) in force at 1.9.1994, see reg. 1
LIABILITIESU.K.
A. ReservesU.K.
I. Revaluation reserve
II. Reserves provided for by the rules and tables
III. Other reserves
Commencement Information
I8Sch. 2 Pt. I(crossheading)(liabilities_paragraph)(A) in force at 1.9.1994, see reg. 1
B. Subordinated liabilities (17)U.K.
Commencement Information
I9Sch. 2 Pt. I(crossheading)(liabilities_paragraph)(B) in force at 1.9.1994, see reg. 1
Ba. Fund for future appropriations (18)U.K.
Commencement Information
I10Sch. 2 para. Ba in force at 1.9.1994, see reg. 1
C. Technical provisionsU.K.
1. Provision for unearned premiums (19)
(a)gross amount
(b)reinsurance amount (12)
2. Long term business provision (19)(20)(24)
(a)gross amount
(b)reinsurance amount (12)
3. Claims outstanding (21)
(a)gross amount
(b)reinsurance amount (12)
4. Provision for bonuses and rebates (22)
(a)gross amount
(b)reinsurance amount (12)
5. Other technical provisions (23)
(a)gross amount
(b)reinsurance amount (12)
Commencement Information
I11Sch. 2 Pt. I(crossheading)(liabilities_paragraph)(C) in force at 1.9.1994, see reg. 1
D. Technical provisions for linked liabilities (24)U.K.
(a)gross amount
(b)reinsurance amount (12)
Commencement Information
I12Sch. 2 Pt. I(crossheading)(liabilities_paragraph)(D) in force at 1.9.1994, see reg. 1
E. Provisions for other risks and chargesU.K.
1. Provisions for pensions and similar obligations
2. Provisions for taxation
3. Other provisions
Commencement Information
I13Sch. 2 Pt. I(crossheading)(liabilities_paragraph)(E) in force at 1.9.1994, see reg. 1
F. Deposits received from reinsurers (25)U.K.
Commencement Information
I14Sch. 2 Pt. I(crossheading)(liabilities_paragraph)(F) in force at 1.9.1994, see reg. 1
G. Creditors (26)U.K.
I. Creditors arising out of direct insurance operations
II. Creditors arising out of reinsurance operations
III. Debenture loans (27)
IV. Amounts owed to credit institutions
V. Other creditors including taxation and social security
Commencement Information
I15Sch. 2 Pt. I(crossheading)(liabilities_paragraph)(G) in force at 1.9.1994, see reg. 1
H. Accruals and deferred incomeU.K.
Commencement Information
I16Sch. 2 para. H in force at 1.9.1994, see reg. 1
Options/Help
Print Options
PrintThe Whole Instrument
PrintThe Whole Schedule
PrintThis Part only
You have chosen to open The Whole Instrument
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Instrument as a PDF
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open yr Offeryn Cyfan
Yr Offeryn Cyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open Schedules only
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Mae deddfwriaeth ar gael mewn fersiynau gwahanol:
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gweler y wybodaeth ychwanegol ochr yn ochr â’r cynnwys
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Dewisiadau Agor
Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd
Rhagor o Adnoddau
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
- y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
- rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
- manylion rhoi grym a newid cyffredinol
- pob fformat o’r holl ddogfennau cysylltiedig
- slipiau cywiro
- dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.