- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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3. After section 78 of the 1992 Act insert—
78A—(1) In this Part—
“annual accounts”, in relation to a friendly society or registered branch, means—
the individual accounts required by section 69A, and
any group accounts required by section 69E,
together with the notes to those accounts;
“IAS accounts” means IAS individual accounts or IAS group accounts;
“IAS Regulation” means EC Regulation No. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (1);
“income and expenditure account”, in relation to a friendly society or registered branch which prepares IAS accounts, includes an income statement or other equivalent financial statement required to be prepared by international accounting standards;
“international accounting standards” means the international accounting standards, within the meaning of the IAS Regulation, adopted from time to time by the European Commission in accordance with the IAS Regulation;
“non-directive friendly society” means a registered friendly society —
to which subsections (2) and (3) of section 37 (restriction of combinations of business do not apply; and
which does not carry on reinsurance business;
“parent undertaking” and “subsidiary undertaking” shall be construed in accordance with the provisions of section 258 of the Companies Act 1985, read in conjunction with sections 259 and 260 of, and Schedule 10A to, that Act.
(2) References in this Part to accounts giving a “true and fair view” are references –
(a)in the case of Friendly Societies Act individual accounts, to the requirement under section 69B that such accounts give a true and fair view;
(b)in the case of Friendly Societies Act group accounts, to the requirement under section 69F that such accounts give a true and fair view; and
(c)in the case of IAS accounts, to the requirement under international accounting standards that such accounts achieve a fair presentation.”.
Official Journal L 243, 11/09/2002 p.1 – 4.
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