The Registered Social Landlords Accounting Requirements (Scotland) Order 2007 No. 165

SCHEDULE INFORMATION TO BE INCLUDED IN THE NOTES TO THE ACCOUNTS

PART 2 OTHER INFORMATION TO BE INCLUDED IN THE NOTES TO THE ACCOUNTS

Interest payable and similar charges

25.  A summary of interest payable and similar charges disclosing–

(a) deferred interest; and

(b) interest charged on late payment of taxation.