Paragraph 14 F1

(1)

The name of the body corporate must be stated.

(2)

There must be stated—

(a)

if the body corporate is incorporated outside the United Kingdom, the country in which it is incorporated; and

(b)

if it is incorporated in the United Kingdom, whether it is registered in England and Wales, Scotland or in Northern Ireland.

(3)

There must also be stated—

(a)

the identity of each class of shares in the body corporate held by the society; and

(b)

the proportion of the nominal value of the shares of that class represented by those shares.

(4)

The information otherwise required by this paragraph need not be given if it is not material—

(a)

for the purposes of giving a true and fair view for the society and its subsidiary undertakings as a whole, of the matters set out in section 69(F)(2);

(b)

in the case of IAS accounts, to the requirement under F2UK-adopted international accounting standards that such accounts achieve a fair presentation.

Annotations

Textual amendments

F1: Sch. 13E inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Friendly Societies Act 1992 (International Accounting Standards and Other Accounting Amendments) Order 2005 (S.I. 2005/2211), art. 1(2), Sch. para. 6
F2: Words in Sch. 13E para. 14(4)(b) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 46(c) (with reg. 1(3)(4), Sch. 1 para. 67) (as amended by S.I. 2020/523, regs. 1(2), 22, 25(e)); 2020 c. 1, Sch. 5 para. 1(1)