# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Paragraph 39: Creditors


References in paragraphs 34 and 35 to an item shown under “creditors” in the registered housing association’s balance sheet include references, where amounts falling due to creditors within one year and after more than one year are distinguished in the balance sheet–
(a) in a case within paragraph 34, to an item shown under the latter of these categories; and
(b) in a case within paragraph 35, to all items shown under this category;
and references to items shown under “creditors” include references to items which would but for article 23(b) of this Order be shown under that heading.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/schedule/paragraph/39 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.