{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/article-10",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/article-10.json",
  "legislation": "uksi/1992/512",
  "legislation_title": "The Registered Housing Associations (Accounting Requirements) Order 1992",
  "legislation_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992",
  "path": "article/10",
  "kind": "article",
  "number": "10",
  "heading": null,
  "text": "In determining the aggregate amount of any item to be included in the accounts, the amount of each individual asset or liability that falls to be taken into account shall be determined separately.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/512/article/10",
    "retrieved_at": "2026-10-29T14:27:24.144603+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."
}