{
  "url": "https://openlegislation.uk/charities-accounts-scotland-regulations-1992/schedule-1/part-1/paragraph-1",
  "json_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-1992/schedule-1/part-1/paragraph-1.json",
  "legislation": "uksi/1992/2165",
  "legislation_title": "The Charities Accounts (Scotland) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-1992",
  "path": "schedule/1/part/1/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "The balance sheet shall:—\n(a) classify the assets into fixed assets, investments, including investment properties, and current assets; and classify the liabilities into current liabilities being amounts falling due within one year of the balance sheet date and long term liabilities being those falling due after more than one year after the balance sheet date, in such a way as will enable the user to gain a proper appreciation of their spread and character;\n(b) analyse the total amount of assets less liabilities between its major funds; and\n(c) indicate, wherever possible, which assets and liabilities form part of endowment and other restricted funds.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2165/schedule/1/part/1/paragraph/1",
    "retrieved_at": "2026-10-29T14:16:17.476581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}