{
  "url": "https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/article-10",
  "json_url": "https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/article-10.json",
  "legislation": "ssi/2007/165",
  "legislation_title": "The Registered Social Landlords Accounting Requirements (Scotland) Order 2007",
  "legislation_url": "https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007",
  "path": "article/10",
  "kind": "article",
  "number": "10",
  "heading": "Format of income and expenditure account and balance sheet",
  "text": "(1) Subject to paragraph (3), the income and expenditure account of every registered social landlord shall–\n(a) include headings and sub-headings corresponding to the items listed in Format 1 of Part 1 of Schedule 4 to the Companies Act 1985 where the items are listed by reference to the activities of the registered social landlord.\n(b) show the amount of the items listed under those headings and sub headings; and\n(c) show the amount of the surplus or deficit of the registered social landlord in respect of the activities of the registered social landlord before taxation.\n(2) Subject to paragraph (3), the balance sheet of every registered social landlord shall–\n(a) include headings and sub headings corresponding to the items listed in Format 1 of Part 1 of Schedule 4 to the Companies Act 1985; and\n(b) show the amount of the items listed under those headings and sub headings.\n(3) The corresponding amount, if any, for the previous period of account shall be shown against each item in the income and expenditure account and in the balance sheet.\n(4) Items listed in the Format adopted in preparing the income and expenditure account or balance sheet shall not be included if there is no amount to be shown in respect of both the period of account and the previous period of account.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2007/165/article/10",
    "retrieved_at": "2026-10-28T22:14:37.316404+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."
}