- Latest available (Revised)
- Original (As made)
The Registered Social Landlords Accounting Requirements (Scotland) Order 2007
You are here:
What Version
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
True and fair view
This section has no associated Executive Note
7.—(1) The balance sheet shall give a true and fair view of the state of affairs of the registered social landlord as at the end of the period of account.
(2) The income and expenditure account shall give a true and fair view of the surplus or deficit incurred by the registered social landlord for the period of account.
(3) Where it is necessary to depart from the requirements of this Order so as to give a true and fair view of the state of affairs of a registered social landlord and of its income and expenditure account in accordance with the duties imposed by–
(a)section 226A(2) of the Companies Act 1985(1) in the case of a registered social landlord that is a company, or
(b)section 3(1) and (4) of the Friendly and Industrial and Provident Societies Act 1968(2) in the case of a registered social landlord that is an industrial and provident society, then–
nothing in this Order shall prevent such a departure but particulars of any such departure, the reasons for it and its effect shall be stated in the notes to the accounts.
(1)
(2)
Options/Help
Print Options
PrintThe Whole Instrument
PrintThis Section only
Legislation is available in different versions:
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.
Opening Options
Different options to open legislation in order to view more content on screen at once
Executive Note
Executive Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2005 onwards.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.