# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Paragraph 29: Reserves and provisions


Where the reserves or provisions of a registered housing association are shown in the accounts, the information mentioned in paragraph 30 shall be shown if any amount is charged or appropriated–
(a) to or from any reserves;
(b) to any provision for liabilities and charges; or
(c) from any provisions for liabilities or charges or reserves otherwise than for the purposes for which the provision or reserve was established.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/schedule/paragraph/29 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.