{
  "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-amendment-regulations-2004/regulation-3",
  "json_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-amendment-regulations-2004/regulation-3.json",
  "legislation": "uksi/2004/3199",
  "legislation_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-amendment-regulations-2004",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Accounts may show amounts in euro",
  "text": "In the principal Regulations after regulation 4, insert the following—\n“Accounts in euro\n4A. (1) The amounts set out in the annual accounts of a society may also be shown in the same accounts translated into euro.\n(2) Where amounts are shown in euro—\n(a) the amounts must have been translated at the exchange rate prevailing on the balance sheet date, and\n(b) that rate must be disclosed in the notes to the accounts.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3199/regulation/3",
    "retrieved_at": "2026-10-29T05:14:16.785610+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}