# The Registered Housing Associations (Accounting Requirements) Order 1988, Paragraph 6


The balance sheet shall distinguish between loans to the association which–
(a) were incurred for the purposes of the acquisition of, or works upon, housing land; or
(b) were incurred for other purposes.

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Source: https://www.legislation.gov.uk/uksi/1988/395/schedule/1/paragraph/6 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/schedule-1/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.