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Article 23 Balance sheet and income and expenditure account

Original text. Later amendments are not shown.

Items to which Arabic numbers are assigned in the Format adopted may be combined in the registered housing association’s accounts for a period of account if–

(a)

their individual amounts are not material to assess the state of affairs or surplus or deficit of the registered housing association; or

(b)

the combination facilitates that assessment, but in this case the individual items so combined shall be shown in the notes to the accounts.