{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/article-5",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/article-5.json",
  "legislation": "uksi/1988/395",
  "legislation_title": "The Registered Housing Associations (Accounting Requirements) Order 1988",
  "legislation_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Balance sheet and notes to the accounts",
  "text": "(1) The information referred to in Part I of Schedule 1 to this Order shall be shown, in the manner thereby required, in the balance sheet.\n(2) The information referred to in Part II of Schedule 1 to this Order shall be shown, in the manner thereby required, in the balance sheet or in notes to the accounts.\n(3) The information referred to in Part III of Schedule 1 to this Order shall be shown, in the manner thereby required, in notes to the accounts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/395/article/5",
    "retrieved_at": "2026-10-29T16:10:35.492179+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."
}