The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1993

Article 10(c)

SCHEDULE 3 NOTES TO ACCOUNTS: INFORMATION TO BE INCLUDED WHERE ASSOCIATION PART OF GROUP

Where at the end of a period of account an association is part of a group there shall be specified—

(a) the name of each subsidiary or member of the group and whether it is a registered housing association;

(b) if it is incorporated outside Great Britain, the country in which it is incorporated;

(c) if it is incorporated in Great Britain, whether it is registered in England and Wales or Scotland;

(d) if it is unincorporated, the address of its principal place of business;

(e) whether the association is required by statute to prepare group accounts;

(f) details of transactions entered into with any member of the group of which the association is part and any surplus or deficit incurred in the transaction within the group; and

(g) the name of the undertaking which is regarded by the managing body as the ultimate parent undertaking of the association.