{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-wales-order-1994/schedule-2/paragraph-16",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-wales-order-1994/schedule-2/paragraph-16.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/16",
  "kind": "paragraph",
  "number": "16",
  "heading": "Reserves",
  "text": "(1) Where the accounts of the association show reserves, a breakdown should be given as follows:\n(a) general reserve;\n(b) revaluation reserve;\n(c) designated reserve, the designated use of which should be specified; and\n(d) other reserves.\n(2) For each class of reserve show:\n(a) the amount of the reserves as at the beginning of the period of account and at the balance sheet date;\n(b) any amounts transferred to and from the reserves during that period; and\n(c) the source and application of any amounts so transferred.",
  "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/16",
    "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."
}