# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1993, Article 6: Balance sheet


Subject to article 8, the balance sheet of every association for each period of account shall—
(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;
(b) show the amount of the items listed under those headings; and
(c) show separately the sum standing in the rent surplus fund, as required by article 19(4).

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Source: https://www.legislation.gov.uk/uksi/1993/487/article/6 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1993/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.