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The previous Regulations are largely re-enacted but changes are made to take account of amendments to the provisions of the Building Societies Act 1986 governing societies' activities made by the Building Societies Act 1997.", "citation": "S.I. 1998/504", "type": "uksi", "year": "1998", "number": "504", "version": "current", "date": "1998-03-03", "revised": true, "valid_from": "2022-06-06", "extent": "E+W+S+N.I.", "unapplied_effects": 0, "provisions": [ { "path": "introduction", "kind": "introduction", "number": null, "heading": "Introductory text", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/introduction", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/1", "kind": "regulation", "number": "1", "heading": "Citation and commencement", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/regulation-1", "extent": "E+W+S+N.I.", "status": null, 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"heading": null, "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-5/paragraph-12", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "schedule/5" }, { "path": "schedule/5/paragraph/13", "kind": "paragraph", "number": "13", "heading": "Interpretation of provisions regarding directors' remuneration", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-5/paragraph-13", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "schedule/5" }, { "path": "schedule/5/paragraph/14", "kind": "paragraph", "number": "14", "heading": "Other income and expenditure items", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-5/paragraph-14", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/5" }, { "path": "schedule/5/paragraph/15", "kind": "paragraph", "number": "15", "heading": "Persons who are to be 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"https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-5/paragraph-21", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/5" }, { "path": "schedule/5/paragraph/22", "kind": "paragraph", "number": "22", "heading": "Reserves and provisions", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-5/paragraph-22", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/5" }, { "path": "schedule/5/paragraph/23", "kind": "paragraph", "number": "23", "heading": "Subordinated liabilities", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-5/paragraph-23", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/5" }, { "path": "schedule/5/paragraph/24", "kind": "paragraph", "number": "24", "heading": "Subscribed capital", "url": 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"schedule/7/part/I" }, { "path": "schedule/7/paragraph/4", "kind": "paragraph", "number": "4", "heading": null, "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-4", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/I" }, { "path": "schedule/7/paragraph/5", "kind": "paragraph", "number": "5", "heading": null, "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-5", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/I" }, { "path": "schedule/7/paragraph/6", "kind": "paragraph", "number": "6", "heading": null, "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-6", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/I" }, { "path": "schedule/7/part/II", "kind": "part", "number": "II", "heading": "DEPARTURE FROM ACCOUNTING 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"https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-9", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/III" }, { "path": "schedule/7/paragraph/10", "kind": "paragraph", "number": "10", "heading": "General rules", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-10", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/III" }, { "path": "schedule/7/paragraph/11", "kind": "paragraph", "number": "11", "heading": "Development costs", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-11", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/III" }, { "path": "schedule/7/paragraph/12", "kind": "paragraph", "number": "12", "heading": "Goodwill", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-12", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/III" }, { "path": "schedule/7/paragraph/13", "kind": "paragraph", "number": "13", "heading": "Financial fixed assets", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-13", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/III" }, { "path": "schedule/7/part/IV", "kind": "part", "number": "IV", "heading": "CURRENT ASSETS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7" }, { "path": "schedule/7/paragraph/14", "kind": "paragraph", "number": "14", "heading": null, "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-14", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/IV" }, { "path": "schedule/7/paragraph/15", "kind": "paragraph", "number": "15", "heading": null, "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-15", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/IV" }, { "path": "schedule/7/part/V", "kind": "part", "number": "V", "heading": "OTHER ACCOUNTING RULES", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7" }, { "path": "schedule/7/paragraph/17", "kind": "paragraph", "number": "17", "heading": "General rules", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-17", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/V" }, { "path": "schedule/7/paragraph/18", "kind": "paragraph", "number": "18", "heading": "General rules", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-18", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/V" }, { "path": "schedule/7/paragraph/19", "kind": "paragraph", "number": "19", "heading": "General rules", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-19", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/V" }, { "path": "schedule/7/paragraph/20", "kind": "paragraph", "number": "20", "heading": "General rules", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-20", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/V" }, { "path": "schedule/7/paragraph/20A", "kind": "paragraph", "number": "20A", "heading": "General rules", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-20A", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/V" }, { "path": "schedule/7/paragraph/21", "kind": "paragraph", "number": "21", "heading": "Excess of money owed over value received as an asset item", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-21", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/V" }, { "path": "schedule/7/paragraph/22", "kind": "paragraph", "number": "22", "heading": "Determination of cost", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-22", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/V" }, { "path": "schedule/7/paragraph/23", "kind": "paragraph", "number": "23", "heading": "Determination of cost", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-23", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/V" }, { "path": "schedule/7/paragraph/24", "kind": "paragraph", "number": "24", "heading": "Determination of cost", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-24", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/V" }, { "path": "schedule/7/paragraph/25", "kind": "paragraph", "number": "25", "heading": "Substitution of original amount where cost unknown", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-25", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/V" }, { "path": "schedule/7/part/VI", "kind": "part", "number": "VI", "heading": "ALTERNATIVE ACCOUNTING RULES", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7" }, { "path": "schedule/7/paragraph/26", "kind": "paragraph", "number": "26", "heading": null, "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-26", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/VI" }, { "path": "schedule/7/paragraph/27", "kind": "paragraph", "number": "27", "heading": null, "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-27", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/VI" }, { "path": "schedule/7/paragraph/28", "kind": "paragraph", "number": "28", "heading": null, "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-28", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/VI" }, { "path": "schedule/7/paragraph/29", "kind": "paragraph", "number": "29", "heading": null, "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-29", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/VI" }, { "path": "schedule/7/paragraph/30", "kind": "paragraph", "number": "30", "heading": null, "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-30", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/VI" }, { "path": "schedule/7/paragraph/31", "kind": "paragraph", "number": "31", "heading": null, "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-31", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/VI" }, { "path": "schedule/7/part/6A", "kind": "part", "number": "6A", "heading": "Valuation at Fair Value", "url": null, "extent": null, "status": null, "parent": "schedule/7" }, { "path": "schedule/7/paragraph/31A", "kind": "paragraph", "number": "31A", "heading": "Inclusion of financial instruments at fair value", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-31A", "extent": null, "status": null, "parent": "schedule/7/part/6A" }, { "path": "schedule/7/paragraph/31B", "kind": "paragraph", "number": "31B", "heading": "Methods for determining fair value", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-31B", "extent": null, "status": null, "parent": "schedule/7/part/6A" }, { "path": "schedule/7/paragraph/31C", "kind": "paragraph", "number": "31C", "heading": "Hedged items", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-31C", "extent": null, "status": null, "parent": "schedule/7/part/6A" }, { "path": "schedule/7/paragraph/31D", "kind": "paragraph", "number": "31D", "heading": "Other assets which may be included at fair value", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-31D", "extent": null, "status": null, "parent": "schedule/7/part/6A" }, { "path": "schedule/7/paragraph/31E", "kind": "paragraph", "number": "31E", "heading": "Accounting for changes in value of financial instruments", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-31E", "extent": null, "status": null, "parent": "schedule/7/part/6A" }, { "path": "schedule/7/paragraph/31F", "kind": "paragraph", "number": "31F", "heading": "The fair value reserve", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-31F", "extent": null, "status": null, "parent": "schedule/7/part/6A" }, { "path": "schedule/7/part/VII", "kind": "part", "number": "VII", "heading": "ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7" }, { "path": "schedule/7/paragraph/32", "kind": "paragraph", "number": "32", "heading": null, "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-32", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/VII" }, { "path": "schedule/7/paragraph/33", "kind": "paragraph", "number": "33", "heading": null, "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-7/paragraph-33", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7/part/VII" }, { "path": "schedule/8", "kind": "schedule", "number": "8", "heading": "DIRECTORS' REPORT", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "schedule/8/paragraph/1", "kind": "paragraph", "number": "1", "heading": "Miscellaneous", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-8/paragraph-1", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/8" }, { "path": "schedule/8/paragraph/2", "kind": "paragraph", "number": "2", "heading": "Miscellaneous", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-8/paragraph-2", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/8" }, { "path": "schedule/8/paragraph/3", "kind": "paragraph", "number": "3", "heading": "Land and buildings", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-8/paragraph-3", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/8" }, { "path": "schedule/8/paragraph/4", "kind": "paragraph", "number": "4", "heading": "Political and charitable gifts", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-8/paragraph-4", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/8" }, { "path": "schedule/8/paragraph/5", "kind": "paragraph", "number": "5", "heading": "Directors' interests", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-8/paragraph-5", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/8" }, { "path": "schedule/8/paragraph/6", "kind": "paragraph", "number": "6", "heading": "Employee information", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-8/paragraph-6", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/8" }, { "path": "schedule/8/paragraph/7", "kind": "paragraph", "number": "7", "heading": "Percentages", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-8/paragraph-7", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/8" }, { "path": "schedule/8/paragraph/8", "kind": "paragraph", "number": "8", "heading": "Mortgage arrears", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-8/paragraph-8", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/8" }, { "path": "schedule/8/paragraph/9", "kind": "paragraph", "number": "9", "heading": "Supplier payment policy", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-8/paragraph-9", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/8" }, { "path": "schedule/8/paragraph/10", "kind": "paragraph", "number": "10", "heading": "New activities", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-8/paragraph-10", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/8" }, { "path": "schedule/8/paragraph/11", "kind": "paragraph", "number": "11", "heading": "Financial risk management objectives and policies", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-8/paragraph-11", "extent": null, "status": null, "parent": "schedule/8" }, { "path": "schedule/9", "kind": "schedule", "number": "9", "heading": "ANNUAL BUSINESS STATEMENT", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "schedule/9/paragraph/1", "kind": "paragraph", "number": "1", "heading": "Statutory percentages", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-9/paragraph-1", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/9" }, { "path": "schedule/9/paragraph/2", "kind": "paragraph", "number": "2", "heading": "Other percentages", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-9/paragraph-2", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/9" }, { "path": "schedule/9/paragraph/3", "kind": "paragraph", "number": "3", "heading": "Information relating to directors and other officers", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-9/paragraph-3", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/9" }, { "path": "schedule/9/paragraph/4", "kind": "paragraph", "number": "4", "heading": "Information relating to directors and other officers", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-9/paragraph-4", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/9" }, { "path": "schedule/10", "kind": "schedule", "number": "10", "heading": "SUMMARY FINANCIAL STATEMENT", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "schedule/10/part/I", "kind": "part", "number": "I", "heading": "FORMAT OF SUMMARY FINANCIAL STATEMENT (Building Societies Act accounts society)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/10" }, { "path": "schedule/10/part/I/crossheading/prescribed-form-of-statement-for-the-purposes-of-section-764-of-the-act", "kind": "crossheading", "number": "SECTION A", "heading": "PRESCRIBED FORM OF STATEMENT FOR THE PURPOSES OF SECTION 76(4) OF THE ACT", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-10/part-I/crossheading-prescribed-form-of-statement-for-the-purposes-of-section-764-of-the-act", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/10/part/I" }, { "path": "schedule/10/part/I/crossheading/summary-directors-report", "kind": "crossheading", "number": "SECTION B", "heading": "SUMMARY DIRECTORS' REPORT", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-10/part-I/crossheading-summary-directors-report", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/10/part/I" }, { "path": "schedule/10/part/I/crossheading/format-of-summary-statement", "kind": "crossheading", "number": "SECTION C", "heading": "FORMAT OF SUMMARY STATEMENT", "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-10/part-I/crossheading-format-of-summary-statement", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/10/part/I" }, { "path": "schedule/10/part/I/crossheading/format-of-summary-of-key-financial-ratios", "kind": "crossheading", "number": "SECTION D", "heading": "FORMAT OF SUMMARY OF KEY FINANCIAL RATIOS", "url": 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], "changes_made_to": 100, "changes_made_to_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/changes.json", "changes_made_by": 3, "changes_made_by_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/changes/by-it.json", "instruments_made_under": 0, "instruments_made_under_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/instruments.json", "provenance": { "source": "legislation.gov.uk", "source_url": "https://www.legislation.gov.uk/uksi/1998/504", "retrieved_at": "2026-10-29T11:36:28.086103+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." }