# The Registered Housing Associations (Accounting Requirements) Order 1992, Article 13: Balance sheet


(1) Subject to article 15, the balance sheet of every association shall—
(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;
(b) show the amount of the items listed under those headings; and
(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.

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Source: https://www.legislation.gov.uk/uksi/1992/512/article/13 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/article-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.