# The Registered Social Landlords Accounting Requirements (Scotland) Order 2007, Article 13: Additional statements


(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.

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Source: https://www.legislation.gov.uk/ssi/2007/165/article/13 (the official version)
Page: https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/article-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.