# The Registered Social Landlords Accounting Requirements (Scotland) Order 2007, Paragraph 7: Group accounts


(1) Where the registered social landlord is a parent undertaking, whether it is required by any other enactment to prepare group accounts.
(2) Where the registered social landlord is a subsidiary undertaking, the name of the undertaking which the governing body of the registered social landlord regards as its parent undertaking.

---
Source: https://www.legislation.gov.uk/ssi/2007/165/schedule/paragraph/7 (the official version)
Page: https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/schedule/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.