Article 6 Balance sheet
Subject to article 8, the balance sheet of every association for each period of account shall—
(a)
include headings and sub-headings corresponding to the items listed in format 1 of Part I of Schedule 4 to the Companies Act 1985f1;
(b)
show the amount of the items listed under those headings; and
(c)
show separately any sum unutilised standing in the rent surplus fund as calculated under the relevant Rent Surplus Fund Determination.
Annotations
Footnotes
- f1
-
Formats in Schedule 4 have been amended by the Companies Act 1989, Schedule 1, paragraphs 1 to 4.