# The Registered Social Landlords Accounting Requirements (Scotland) Order 2007, Paragraph 30: Fixed Assets


(1) Where the registered social landlord has recognised impairment losses in the accounts in the period of account, there shall be stated–
(a) the classes of fixed asset affected; and
(b) the financial impact of the recognised impairment losses in relation to the surplus and net book value of fixed assets.
(2) For the purposes of this paragraph, “recognised impairment losses” means the recognition in the accounts, of the reduction in the recoverable amount of a fixed asset below its carrying value.

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Source: https://www.legislation.gov.uk/ssi/2007/165/schedule/paragraph/30 (the official version)
Page: https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/schedule/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.