# The Building Societies (Accounts and Related Provisions) Regulations 1998, Regulation 5: Notes to annual accounts

Extent: E+W+S+N.I.

(1) The annual accounts of any single accounts society shall, subject to paragraph (5), include notes to them containing the material specified and set out in the manner specified in Schedule 5, in addition to the notes required to be included by the Act and by other provisions of these Regulations.
(2) The annual accounts of any group accounts society shall, subject to paragraph (5) and any provision in Schedule 5 which indicates otherwise, include notes to them containing—
(a) in respect of the society; and
(b) in respect of the society and those of its subsidiary undertakings not excluded from the requirements of regulation 4(2), in combination,
the material specified in Schedule 5 in addition to the notes required to be included by other provisions of these Regulations.
(3) For the purposes of paragraph (2)(b) any reference in a ... provision of Schedule 5 to a society shall be taken as a reference to the society and its subsidiary undertakings in combination.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Paragraphs (1) and (2) are not to be read as prohibiting the disclosing of any material in the notes to the annual accounts in greater detail than is required by these Regulations.

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Source: https://www.legislation.gov.uk/uksi/1998/504/regulation/5 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.