{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/article-8",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/article-8.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/8",
  "kind": "article",
  "number": "8",
  "heading": "Preparation of additional financial statements",
  "text": "In addition to the balance sheet, income and expenditure account, statement of source and application of funds, notes to the accounts and any other accounts which it is required to prepare apart from this Order, an association shall prepare the following additional financial statements–\n(a) unless it is a co-ownership society, a property revenue account in the form set out in Schedule 4 to this Order;\n(b) unless it is a co-ownership society, a statement of housing administration costs in the form set out in Schedule 5 to this Order; and\n(c) if it is a co-ownership society, a statement showing the cost of the housing accommodation of the society and the finance thereof (“the housing cost and finance statement”) in the form set out in Schedule 6 to this Order.",
  "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/8",
    "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."
}