{
  "url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/regulation-5",
  "json_url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/regulation-5.json",
  "legislation": "uksi/1994/1983",
  "legislation_title": "The Friendly Societies (Accounts and Related Provisions) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Annual accounts—group accounts society",
  "text": "In respect of the annual accounts of a group accounts society:\n(a) the provisions of this regulation apply subject to the provisions of regulation 7 below, the supplementary provisions of which also have effect in relation to those accounts; and\n(b) within those accounts:\n(i) every income and expenditure account relating to the society must be prepared in the format set out in Part I of Schedule 1;\n(ii) every income and expenditure account relating to the society and its subsidiaries must be prepared on a consolidated basis in the format set out in Part I of Schedule 1 with the modifications specified in Part II of that Schedule;\n(iii) every balance sheet relating to the society must be prepared in the format set out in Part I of Schedule 2; and\n(iv) every balance sheet relating to the society and its subsidiaries must be prepared on a consolidated basis in the format set out in Part I of Schedule 2 with the modifications specified in Part II of that Schedule.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 1.9.1994, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1983/regulation/5",
    "retrieved_at": "2026-10-29T13:28:41.237812+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."
}