# The Registered Housing Associations (Accounting Requirements) Order 1988, Article 5: Balance sheet and notes to the accounts


(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.
(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/1988/395/article/5 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.