# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Paragraph 45: Charges


Particulars shall be given of–
(a) any pension commitments included under any provision shown in the registered housing association’s balance sheet;
(b) any such commitments for which no provisions have been made; and
(c) any pension commitment relating to past directors of the registered housing association.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/schedule/paragraph/45 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.