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The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999
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25. Where any amount is shown in respect of land (including buildings) in the registered housing association’s balance sheet, there shall be stated–
(a)how much of that amount relates to land which is owned by the registered housing association and how much relates to land which is held on a lease; and
(b)how much of the amount attributable to land held on a lease relates to land held on a long lease and how much to land held on a short lease.
“Long lease” and “short lease” have the same meaning as in paragraph 83 of Schedule 4 to the Companies Act 1985.
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