General accounting requirements15
If in the course of the period of account a registered housing association has engaged in housing activities in two or more classes of accommodation that, in the opinion of the board, differ substantially from each other, there shall be stated in respect of each class (describing it)–
a
the amount of the turnover attributable to that class; and
b
the amount of the surplus or deficit before taxation which is in the opinion of the board attributable to that class.