{ "url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994", "json_url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994.json", "id": "uksi/1994/1983", "title": "The Friendly Societies (Accounts and Related Provisions) Regulations 1994", "short_title": "Friendly Societies (Accounts and Related Provisions) 1994", "long_title": "These Regulations prescribe the format and content of the annual accounts and committee of management report which must be prepared in respect of friendly societies or of friendly societies and their subsidiaries and jointly controlled bodies as a whole. In respect of societies to which the Insurance Directives apply, these Regulations also implement Council Directive 91/674 on the annual accounts and consolidated accounts of insurance undertakings. The requirements of the Directive are imposed on friendly societies whose contribution income exceeds the thresholds set out in section 37 of the Act, on all incorporated societies and on societies which conduct reinsurance business.", "citation": "S.I. 1994/1983", "type": "uksi", "year": "1994", "number": "1983", "version": "current", "date": "1994-07-20", "revised": true, "valid_from": "2020-12-31", "extent": "E+W+S+N.I.", "unapplied_effects": 0, "provisions": [ { "path": "introduction", "kind": "introduction", "number": null, "heading": "Introductory text", "url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/introduction", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/I", "kind": "part", "number": "I", "heading": "PRELIMINARY", "url": null, "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/friendly-societies-accounts-and-related-provisions-regulations-1994/regulation-1", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I" }, { "path": "regulation/2", "kind": "regulation", "number": "2", "heading": "Interpretation", "url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/regulation-2", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I" }, { "path": "regulation/3", "kind": "regulation", "number": "3", "heading": "Application", "url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/regulation-3", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I" }, { "path": "part/II", "kind": "part", "number": "II—", "heading": "ACCOUNTS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/4", "kind": "regulation", "number": "4", "heading": "Annual accounts—single accounts society", "url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/regulation-4", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II" }, { "path": "regulation/5", "kind": "regulation", "number": "5", "heading": "Annual accounts—group accounts society", "url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/regulation-5", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II" }, { "path": "regulation/6", "kind": "regulation", "number": "6", "heading": "Content and form of accounts", "url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/regulation-6", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II" }, { "path": "regulation/7", "kind": "regulation", "number": "7", "heading": "Group accounts—supplementary provisions", "url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/regulation-7", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II" }, { "path": "regulation/8", "kind": "regulation", "number": "8", "heading": "Notes to annual accounts", "url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/regulation-8", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II" }, { "path": "regulation/9", "kind": "regulation", "number": "9", "heading": "Associated bodies", "url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/regulation-9", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II" }, { "path": "regulation/10", "kind": "regulation", "number": "10", "heading": "Accounting principles and rules", "url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/regulation-10", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II" }, { "path": "regulation/10A", "kind": "regulation", "number": "10A", "heading": "Accounts to have regard to substance of a transaction", "url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/regulation-10A", "extent": null, "status": null, "parent": "part/II" }, { "path": "regulation/11", "kind": "regulation", "number": "11", "heading": "Annual accounts—non-directive society", "url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/regulation-11", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II" }, { "path": "part/III", "kind": "part", "number": "III—", "heading": "COMMITTEE OF MANAGEMENT'S ANNUAL REPORT", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/12", "kind": "regulation", "number": "12", "heading": "Committee of management’s annual report", "url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/regulation-12", "extent": "E+W+S+N.I.", "status": null, "parent": 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Source: legislation.gov.uk, The National Archives." }