[72B Building Societies Act individual accounts]

[72B  Building Societies Act individual accounts]

[(1)     Building Societies Act individual accounts must comprise—

(a)     a balance sheet as at the last day of the financial year, and

(b)     an income and expenditure account.

(2)     The balance sheet must give a true and fair view of the state of affairs of the society as at the end of the financial year; and the income and expenditure account must give a true and fair view of the income and expenditure of the society for the financial year.

(3)     Building Societies Act individual accounts

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