- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
9.Accounting policies used by a registered housing association shall be...
11.All income and expenditure relating to the period of account...
13.Where it is necessary to depart from the requirements of...
14.Nothing in this Order shall prevent the accounts giving more...
16.Where the accounts are to be circulated by the registered...
19.Subject to article 20, the income and expenditure account of...
21.The corresponding amount, if any, for the previous period of...
22.Items listed in the Format adopted in preparing the balance...
23.Items to which Arabic numbers are assigned in the Format...
24.In preparing the registered housing association’s balance sheet or income...
29.(1) The surpluses calculated in the manner determined under section...
30.Where a proportion of the rent surplus fund is retained...
32.(1) The net disposal proceeds calculated in the manner determined...
PART 2 OTHER INFORMATION TO BE SHOWN IN THE ACCOUNTS
6.The emoluments payable to or receivable by the highest paid...
7.Where the registered housing association is a member of a...
8.In paragraphs 5 to 7 above, “emoluments” means emoluments in...
9.The total expenses reimbursed in so far as not chargeable...
10.The aggregate amount of any compensation payable to directors or...
11.In paragraph 10 above, “compensation” means compensation received or receivable...
12.The aggregate amount of directors' or past directors' pensions. This...
13.In paragraph 12, references to pension include benefits otherwise than...
17.The average number of employees expressed in full time equivalents....
19.In paragraph 18, “social security costs” means any contributions by...
21.The amount of any remuneration, including sums payable in respect...
23.In respect of each item under paragraph 22, there shall...
24.Where the fixed assets of a registered housing association (other...
25.Where any amount is shown in respect of land (including...
27.Where the amount of any listed investment is stated for...
28.In paragraphs 26 and 27, “listed investment” means an investment...
30.The information to be shown if paragraph 29 applies is–...
31.Particulars shall be given of each provision included in the...
35.In respect of each item shown under “creditors” in the...
36.Subject to paragraph 37, in relation to each debt falling...
41.The average assured tenancy rent for housing accommodation charged by...
43.The following information shall be given with respect to any...
44.There shall be stated where practicable– (a) the aggregated amount...
45.Particulars shall be given of– (a) any pension commitments included...
46.Particulars shall also be given of any other financial commitments...
50.The following amounts shall be stated:– (a) the amounts of...
53.In paragraph 52(b), “supported housing management grant” means revenue grant...
PART 3 SUBSIDIARIES – INFORMATION TO BE SHOWN
There shall be stated– (a) the name of each subsidiary...
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: