# The Registered Housing Associations (Accounting Requirements) (Wales) Order 1994, Schedule 3: NOTES TO ACCOUNTS: INFORMATION TO BE INCLUDED WHERE ASSOCIATION PART OF GROUP


Where at the end of a period of account an association is part of a group there shall be specified—
(a) the name of each subsidiary or member of the group and whether it is a registered housing association;
(b) if it is incorporated outside Great Britain, the country in which it is incorporated;
(c) if it is incorporated in Great Britain, whether it is registered in England or Wales or Scotland;
(d) if it is unincorporated, the address of its principal place of business;
(e) whether the association is required by statute to prepare group accounts;
(f) details of transactions entered into with any member of the group of which the association is part and any surplus or deficit incurred in the transaction within the group; and
(g) the name of the undertaking which is regarded by the managing body as the ultimate parent undertaking of the association.

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Source: https://www.legislation.gov.uk/uksi/1994/668/schedule/3 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-wales-order-1994/schedule-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.