# The Registered Housing Associations (Accounting Requirements) Order 1992, Paragraph 12: Fixed assets


Where any fixed assets of an association (other than listed investments) are included under any item shown in the association’s balance sheet on the basis of a valuation obtained by the association the following information shall be given—
(a) the year in which the assets were valued so far as known by the managing body and their values;
(b) in the case of assets that have been valued during the period of account the bases of the valuation used so far as known; and either the names of the persons who valued them or particulars of their qualifications for so doing.

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Source: https://www.legislation.gov.uk/uksi/1992/512/schedule/paragraph/12 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/schedule/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.