{
  "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-amendment-regulations-2007/note",
  "json_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-amendment-regulations-2007/note.json",
  "legislation": "uksi/2007/859",
  "legislation_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-amendment-regulations-2007",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Building Societies (Accounts and Related Provisions) Regulations 1998 (S.I. 1998/504) (“the principal Regulations”) to specify the format and contents of the summary financial statement for building societies which prepare accounts in accordance with international accounting standards (regulations 3, 6 and the Schedule).\nRegulation 4 and 5 amend the principal Regulations in relation to the contents of the directors’ report and annual business statement for building societies which prepare accounts in accordance with international accounting standards.\nRegulation 7 substitutes a new definition of “EEA State” in Schedule 11 to the principal Regulations (interpretation of Schedules). The existing definition of “EEA State” excludes Bulgaria and Romania which became Community member States on 1st January 2007.\nA full regulatory impact assessment of the effect that this instrument will have on the costs of business may be obtained from the General Insurance, Mutuals and Inclusion Team, HM Treasury, 1 Horse Guards Road, London SW1A 2HQ or from HM Treasury’s website (www.hm-treasury.gov.uk) and is annexed to the Explanatory Memorandum which is available alongside the instrument on the OPSI website (www.opsi.gov.uk).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/859/note",
    "retrieved_at": "2026-10-29T03:57:22.077119+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."
}