{
  "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-amendment-regulations-2004",
  "json_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-amendment-regulations-2004.json",
  "id": "uksi/2004/3199",
  "title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004",
  "short_title": "Building Societies (Accounts and Related Provisions) 2004",
  "long_title": "These Regulations make provision to give effect to two directives:Parts of Directive 2003/51/EC of the European Parliament and of the Council amending Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC as regards modernising the annual and consolidated accounts of certain types of companies, banks and other financial institutions to bring the preparation of those accounts more into line with international accounting standards (OJ L 178, 17/07/2003, p.16 – 22) (“the Modernisation of Accounts Directive”); andDirective 2001/65/EC of the European Parliament and of the Council amending Directives 78/660/EEC, 83/349/EEC and 86/635/EEC as regards the valuation rules for the annual and consolidated accounts of certain types of companies as well as of banks and other financial institutions (OJ L 283 27/10/2001 p.28 – 32) (“the Fair Value Directive”).",
  "citation": "S.I. 2004/3199",
  "type": "uksi",
  "year": "2004",
  "number": "3199",
  "version": "current",
  "date": "2004-12-06",
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      "kind": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-amendment-regulations-2004/introduction",
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      "heading": "Citation, commencement and interpretation",
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      "heading": "Changes to account formats, accounting rules and notes to the accounts",
      "url": null,
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      "path": "regulation/2",
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      "heading": "Differing business of subsidiary undertaking no longer a reason for exclusion from consolidated accounts",
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      "path": "regulation/3",
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      "heading": "Accounts may show amounts in euro",
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      "extent": null,
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    {
      "path": "regulation/4",
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      "heading": "Removal of provisions requiring disclosures in notes to accounts",
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      "heading": "Alteration of heading in balance sheet formats",
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      "heading": "Alteration to which liabilities and losses are to be taken into account",
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      "heading": "Amounts in accounts to have regard to the substance of the reported transaction",
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      "heading": "Fair value method of valuation",
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      "path": "regulation/8",
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      "path": "regulation/9",
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      "heading": "Information about fair value in notes to the accounts",
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      "heading": "Disclosures in relation to financial instruments",
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      "path": "regulation/12",
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      "number": "12",
      "heading": "Minor and consequential amendments",
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