{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1993/article-6",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1993/article-6.json",
  "legislation": "uksi/1993/487",
  "legislation_title": "The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1993",
  "legislation_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1993",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Balance sheet",
  "text": "Subject to article 8, the balance sheet of every association for each period of account shall—\n(a) include headings and sub-headings corresponding to the items listed in format 1 of Part I of Schedule 4 to the Companies Act 1985;\n(b) show the amount of the items listed under those headings; and\n(c) show separately the sum standing in the rent surplus fund, as required by article 19(4).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Formats in Schedule 4 have been amended by the Companies Act 1989, Schedule 1, paragraphs 1 to 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/487/article/6",
    "retrieved_at": "2026-10-29T14:03:34.349431+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."
}