# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Paragraph 30: Reserves and provisions


The information to be shown if paragraph 29 applies is–
(a) the amount of the reserves or provisions as at the beginning of the period of account and at the balance sheet date;
(b) any amounts transferred to and from reserves or provisions during that period;
(c) what the reserve or provision is intended for.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/schedule/paragraph/30 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.