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Article 13 Additional statements

Original text. Later amendments are not shown.

(1)

Every registered social landlord shall include in the accounts–

(a)

a statement of the total recognised surpluses and deficits, unless the total recognised surpluses and deficits are identical to those shown in the accounts, in which case a statement to this effect; and

(b)

a note of the historical cost surpluses and deficits, unless the historical cost surpluses and deficits are identical to those shown in the accounts, in which case a statement to this effect.

(2)

A registered social landlord which is–

(a)

in the process of increasing its housing stock, or

(b)

the owner of 500 or more units of accommodation,

shall include in the accounts a cash flow statement prepared in accordance with the SORP.