Paragraph 34 Creditors
In respect of each item shown under “creditors” in the registered housing association’s balance sheet, there shall be stated–
(a)
the aggregate amount of any debts included under that item which are payable or repayable otherwise than by instalments and fall due for payment or repayment after the end of the period of five years beginning with the day next following the end of the period of account; and
(b)
the aggregate amount of any debts included under that item which are payable or repayable by instalments any of which fall due for payment after the end of the period in (a) above.