# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Article 15: General accounting requirements


If in the course of the period of account a registered housing association has engaged in housing activities in two or more classes of accommodation that, in the opinion of the board, differ substantially from each other, there shall be stated in respect of each class (describing it)–
(a) the amount of the turnover attributable to that class; and
(b) the amount of the surplus or deficit before taxation which is in the opinion of the board attributable to that class.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/article/15 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.