# The Registered Housing Associations (Accounting Requirements) Order 1992, Paragraph 14: Investments


(1) Where the amount of investments is shown in an association’s balance sheet for a period of account there shall be stated—
(a) how much of that amount relates to listed investment; and
(b) how much of the amount in (a) relates to investments as respects which there has been granted a listing on a recognised investment exchange other than an overseas investment exchange within the meaning of the Financial Services Act 1986 and how much to other listed investments.
(2) Where the amount of any listed investment is stated for any item in accordance with sub-paragraph (a) the following amounts shall also be stated—
(a) the aggregate market value of those investments where it differs from the amount so stated; and
(b) both the market value and the stock exchange value of any investments of which the former value is for the purposes of these accounts taken as being higher than the latter.
(3) In this paragraph, “listed investment” means an investment as respects which there has been granted a listing on a recognised investment exchange other than an overseas investment exchange within the meaning of the Financial Services Act 1986 or any stock exchange of repute outside Great Britain.

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Source: https://www.legislation.gov.uk/uksi/1992/512/schedule/paragraph/14 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/schedule/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.