# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Article 23: Balance sheet and income and expenditure account


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.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/article/23 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.