[72F Building Societies Act group accounts]

[72F  Building Societies Act group accounts]

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

(a)     a balance sheet dealing with the state of affairs of the building society and its subsidiary undertakings, and

(b)     an income and expenditure account showing the income and expenditure for the society and its subsidiary undertakings.

(2)     Building Societies Act group accounts must give a true and fair view of the state of affairs as at the end of the financial year, and the income and expenditure for the financial year of the society and the subsidiary undertakings included in the

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