# The Registered Housing Associations (Accounting Requirements) Order 1988, Paragraph 5


There shall be itemised the aggregate amount (where applicable) for each of the following–
(a) reserves;
(b) provision for future cyclical repairs and maintenance to housing accommodation;
(c) any other provision (not being in respect of depreciation of assets or bad debts);
(d) the Grant Redemption Fund; and
(e) investments.

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Source: https://www.legislation.gov.uk/uksi/1988/395/schedule/1/paragraph/5 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/schedule-1/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.