# The Registered Housing Associations (Accounting Requirements) Order 1992, Article 20: The rent surplus fund


(1) The rent surplus fund of an association required to maintain such a fund shall be constituted and shown in the accounts according to the method set out in this article, and in this article, “fund” means rent surplus fund.
(2) The surpluses calculated in the manner determined under section 55(3) of the 1988 Act shall be shown in the notes to the accounts.
(3) The sums shown under sub-paragraph (2) of this article shall be transferred to that fund.
(4) Where sums are in the fund in respect of previous accounting periods, they shall be accumulated with any sums transferred to the fund in respect of the period of account.

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Source: https://www.legislation.gov.uk/uksi/1992/512/article/20 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/article-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.