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means the Friendly Society (Accounts and Related Provisions) Regulations 1994.
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means
(1) (in relation to a company incorporated in the UK) an annual report and annual accounts as those terms are defined in section 471 of the Companies Act 2006 together with an auditor's report prepared in relation to those accounts under sections 495 to 497A of the same Act;
(2) (in relation to any other body) any similar or analogous documents which it is required to prepare whether by its constitution or by the law under which it is established. -
means Council Directives 2013/34/EC, 91/674/EEC and 83/349/EEC.