# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Article 19: Balance sheet and income and expenditure account


Subject to article 20, the income and expenditure account of every registered housing association shall–
(a) include headings and sub-headings corresponding to the items listed–
(i) in Format 1 of Part I of Schedule 4 to the Companies Act 1985 where the items are listed by reference to the activities of the registered housing associations; or
(ii) in any other case, in Format 2 of that Part;
(b) show the amount of the items listed under those headings;
(c) show the amount of the surplus or deficit of the registered housing association in respect of the ordinary activities of the registered housing association before taxation; and
(d) show separately as additional items any amount set aside or proposed to be set aside to or withdrawn from reserves.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/article/19 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.