# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Paragraph 35: 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 in respect of which any security has been given by the registered housing association; and
(b) an indication of the nature of the securities given.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/schedule/paragraph/35 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.