# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Paragraph 24: Fixed assets


Where the fixed assets of a registered housing association (other than listed investments) are included under any item shown in the registered housing association’s balance sheet on the basis of a valuation obtained by the registered housing association, the following information shall be given:–
(a) the year in which the assets were valued (so far as known by the board) and their values;
(b) in the case of assets that have been valued during the period of account, the bases of the valuation used (so far as known) and either the names of the persons who valued them or particulars of their qualifications for so doing.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/schedule/paragraph/24 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.