{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/article-13",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/article-13.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/13",
  "kind": "article",
  "number": "13",
  "heading": "Balance sheet",
  "text": "(1) Subject to article 15, the balance sheet of every association shall—\n(a) include headings and sub-headings corresponding to the items listed in Format 1 of Part I of Schedule 4 to the Companies Act 1985;\n(b) show the amount of the items listed under those headings; and\n(c) items A to G in Format 1 shall be presented so as to show the total of those items separately from items H to K.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 4 paragraph 8 (Formats) was amended by the Companies Act 1989 (c. 40), Schedule 1, paragraphs 1 to 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/512/article/13",
    "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."
}