# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Part 3: SUBSIDIARIES – INFORMATION TO BE SHOWN


There shall be stated–
(a) the name of each subsidiary or member of the group and whether it is a registered housing association;
(b) if it is unincorporated, the address of the principal place of business;
(c) whether the registered housing association is required by statute to prepare group accounts;
(d) details of transactions, guarantees and loans entered into with any member of the group of which the registered housing association is part and any surplus or deficit incurred in any transaction within the group;
(e) the name of the undertaking which is regarded by the board as the ultimate parent undertaking of the registered housing association.

---
Source: https://www.legislation.gov.uk/uksi/1999/1073/schedule/part/3 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/schedule/part-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.