# The Registered Housing Associations (Accounting Requirements) Order 1992, Article 15: Balance sheet and income and expenditure account


Articles 13 and 14 are not to be read as requiring the heading or sub-heading for any item to be distinguished by any letter or number assigned to that item in the format used.

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Source: https://www.legislation.gov.uk/uksi/1992/512/article/15 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/article-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.