# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Paragraph 32: Reserves and provisions


In respect of any designated or restricted reserve–
(a) the amount brought forward from the previous period of account;
(b) the transfer from the income and expenditure for the period, including any amount relating to interest receivable or investment income;
(c) the transfer to the income and expenditure account for the period; and
(d) the amount carried forward to the next period of account.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/schedule/paragraph/32 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.