# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Article 21: Balance sheet and income and expenditure account


The corresponding amount, if any, for the previous period of account shall be shown against each item in the balance sheet or the income and expenditure account.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/article/21 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.