{
  "url": "https://openlegislation.uk/industrial-and-provident-societies-group-accounts-regulations-1969/regulation-5",
  "json_url": "https://openlegislation.uk/industrial-and-provident-societies-group-accounts-regulations-1969/regulation-5.json",
  "legislation": "uksi/1969/1037",
  "legislation_title": "The Industrial and Provident Societies (Group Accounts) Regulations 1969",
  "legislation_url": "https://openlegislation.uk/industrial-and-provident-societies-group-accounts-regulations-1969",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "Where, pursuant to paragraph (2) of regulation 2, a balance sheet is prepared dealing with the society and one or more of its subsidiaries, but not with all the subsidiaries required to be dealt with in the group accounts, there shall be set out in the balance sheet separately from all other assets and liabilities the aggregate amount of assets consisting of shares in or amounts owing from those subsidiaries required to be dealt with in the group accounts but not dealt with by the balance sheet, and the aggregate amount of indebtedness to those subsidiaries.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1969/1037/regulation/5",
    "retrieved_at": "2026-10-29T23:09:55.246666+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."
}