# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Paragraph 31: Reserves and provisions


Particulars shall be given of each provision included in the item “other provisions” in the registered housing association’s balance sheet in any case where the amount of the provision is material.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/schedule/paragraph/31 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.