[72E Duty to prepare group accounts]

[72E  Duty to prepare group accounts]

[(1)     If at the end of a financial year a building society has subsidiary undertakings, the directors, as well as preparing individual accounts for the year, shall prepare accounts for the year for the society and those undertakings taken as a whole. Those accounts are referred to in this Part as the society's “group accounts”.

(2)     The group

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