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The Industrial and Provident Societies (Group Accounts) Regulations 1969
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- 1969 No. 1037
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1.(1) These Regulations may be cited as the Industrial and...
2.(1) Subject to paragraph (2) of this regulation, the group...
3.The consolidated balance sheet and income and expenditure account shall...
4.Group accounts, if prepared in accordance with paragraph (1) of...
5.Where, pursuant to paragraph (2) of regulation 2, a balance...
6.In these Regulations— “committee” has the meaning assigned to it...
PART I GENERAL PROVISIONS AS TO BALANCE SHEET
1.The balance sheet shall, subject to paragraph 15 of this...
3.(1) The reserves, provisions, liabilities and assets shall be classified...
6.Where any liability of the society or its subsidiaries is...
7.Subject to paragraph 8 of this Schedule, the following matters...
8.The matters referred to in sub-paragraphs (d), (f), (i) and...
PART IV INTERPRETATION OF SCHEDULE
16.(1) For the purposes of this Schedule, unless the context...
17.For the purposes aforesaid, “quoted investment” means an investment as...
18.For the purposes aforesaid, “subsidiaries” means subsidiaries which are to...
19.For the purposes of paragraph 12 of this Schedule, “expenses”...
20.In the application of this Schedule to Scotland “land of...
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