{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-wales-order-1994/schedule-2/paragraph-13",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-wales-order-1994/schedule-2/paragraph-13.json",
  "legislation": "uksi/1994/668",
  "legislation_title": "The Registered Housing Associations (Accounting Requirements) (Wales) Order 1994",
  "legislation_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-wales-order-1994",
  "path": "schedule/2/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": "Fixed assets",
  "text": "Where any fixed assets of an association other than listed investments are included under any item shown in the association’s balance sheet on the basis of a valuation obtained by the association the following information shall be given—\n(a) the year in which the assets were valued so far as known by the managing body and their values;\n(b) in the case of assets that have been valued during the period of account the bases of the valuation used so far as known; and either the names of the persons who valued them or particulars of their qualifications for so doing.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/668/schedule/2/paragraph/13",
    "retrieved_at": "2026-10-29T13:37:42.767489+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}