# The Registered Housing Associations (Accounting Requirements) Order 1988, Paragraph 12


(1) Where a 1965 Act society has made a loan to a member of its managing body or to an officer of the society, there shall be stated–
(a) the date on which the loan was made;
(b) the name of the borrower;
(c) whether the loan, if made to an officer, was made under his contract of employment with the association (if any);
(d) the total amount outstanding in respect of the loan; and
(e) the terms; including the rate of interest, on which the loan is, or purports to be, repayable.
(2) Where a 1965 Act society has made a loan to an employee other than an officer of the society, there shall be stated–
(a) the aggregate number of loans to such employees;
(b) the aggregate amount of such loans outstanding;
(c) the purposes of the loans; and
(d) the terms, including the rates of interest, on which the loans are, or purport to be, repayable.

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Source: https://www.legislation.gov.uk/uksi/1988/395/schedule/1/paragraph/12 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/schedule-1/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.