# The Registered Housing Associations (Accounting Requirements) (Wales) Order 1994, Paragraph 16: Reserves


(1) Where the accounts of the association show reserves, a breakdown should be given as follows:
(a) general reserve;
(b) revaluation reserve;
(c) designated reserve, the designated use of which should be specified; and
(d) other reserves.
(2) For each class of reserve show:
(a) the amount of the reserves as at the beginning of the period of account and at the balance sheet date;
(b) any amounts transferred to and from the reserves during that period; and
(c) the source and application of any amounts so transferred.

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Source: https://www.legislation.gov.uk/uksi/1994/668/schedule/2/paragraph/16 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-wales-order-1994/schedule-2/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.