# The Registered Social Landlords Accounting Requirements (Scotland) Order 2007, Article 12: Notes to the accounts


(1) Every registered social landlord shall include in the notes to its accounts the information shown in the Schedule to this Order, together with the corresponding information for its previous period of account.
(2) Items listed in the Schedule to this Order 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.

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Source: https://www.legislation.gov.uk/ssi/2007/165/article/12 (the official version)
Page: https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/article-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.