# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Article 18: Balance sheet and income and expenditure account


Subject to article 20, the balance sheet of every registered housing association 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.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/article/18 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.