{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/schedule/paragraph-17",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/schedule/paragraph-17.json",
  "legislation": "uksi/1992/512",
  "legislation_title": "The Registered Housing Associations (Accounting Requirements) Order 1992",
  "legislation_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992",
  "path": "schedule/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": "Creditors",
  "text": "(1) In respect of each item shown under “creditors” in the association’s balance sheet there shall be stated—\n(a) the aggregate amount of any debts included under that item which are payable or repayable otherwise than by instalments and fall due for payment or repayment after the end of the period of five years beginning with the day next following the end of the period of account; and\n(b) the aggregate amount of any debts so included which are payable or repayable by instalments any of which fall due for payment after the end of that period.\n(2) In respect of each item shown under “creditors” in the association’s balance sheet there shall be stated—\n(a) the aggregate amount of any debts included under that item in respect of which any security has been given by the association; and\n(b) an indication of the nature of the securities given.\n(3) Subject to sub-paragraph (4) in relation to each debt falling to be taken into account under sub-paragraphs (1) or (2) the terms of payment or repayment and the rate of interest payable on the debt shall be stated.\n(4) If it is not practicable to comply with sub-paragraph (3) because to do so would result in a statement of excessive length it shall be sufficient to give a general indication of the terms of payment or repayment and the rates of interest payable on the debts.\n(5) In this paragraph references to an item shown under “creditors” in the association’s balance sheet includes references, where amounts falling due to creditors within one year and after more than one year are distinguished in the balance sheet,—\n(a) in a case within sub-paragraph (1), to an item shown under the latter of those categories; and\n(b) in a case within sub-paragraph (2), to an item shown under either of these categories;\nand references to items shown under “creditors” include references to items which would but for article 16(3)(b) be shown under that heading.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/512/schedule/paragraph/17",
    "retrieved_at": "2026-10-29T14:27:24.144603+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}