{
  "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/note",
  "json_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/note.json",
  "legislation": "uksi/1987/2072",
  "legislation_title": "The Building Societies (Accounts and Related Provisions) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations prescribe the format and content of building society annual accounts (the income and expenditure account, balance sheet and statement of the source and application of funds) and make provision for notes to the annual accounts and accounting principles and rules. They also provide for the inclusion of specific material in building society directors' reports and annual business statements, and prescribe the format and content of building society summary financial statements.\nThe annual accounts, directors' report and annual business statement are required by sections 80 and 81 of the Building Societies Act 1986 to be laid before a building society at its annual general meeting. The summary financial statement, which is derived from those documents, is required by section 76 of that Act to be sent to every society member entitled to receive notice of the annual general meeting.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/2072/note",
    "retrieved_at": "2026-10-29T16:16:29.421538+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."
}