{
  "url": "https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/schedule/paragraph-19",
  "json_url": "https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/schedule/paragraph-19.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": "schedule/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": "Employees",
  "text": "(1) The average number of full time equivalent employees of the registered social landlord, as ascertained from the average number of full time equivalent employees employed in each month of the period of account.\n(2) Where the total number of employees differs materially from the number of full time equivalent employees, this should be disclosed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2007/165/schedule/paragraph/19",
    "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."
}