{
  "url": "https://openlegislation.uk/charities-accounts-scotland-regulations-1992/schedule-1/part-1/paragraph-2",
  "json_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-1992/schedule-1/part-1/paragraph-2.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/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "The income and expenditure account shall set out the aggregate income and expenditure and any appropriations therefrom for the financial year in sufficient detail as may reasonably enable the user to gain a proper appreciation of the transactions and the surplus or deficit for that year; and in particular the following, if any, shall be shown separately:—\n(a) realised gains on investments;\n(b) realised gains on the disposal of fixed assets;\n(c) income from investments other than land and buildings;\n(d) rents from land and buildings;\n(e) gross income from fund raising activities;\n(f) legacies but excluding any amounts provided to form part of a permanent endowment fund;\n(g) grants received and receivable but excluding any amounts provided to form part of a permanent endowment fund;\n(h) donations (excluding legacies) received and receivable but excluding any amounts provided to form part of a permanent endowment fund;\n(i) gross income from trading activities;\n(j) other material income;\n(k) realised losses on investments;\n(l) realised losses on the disposal of fixed assets;\n(m) expenses of fund raising activities;\n(n) publicity expenses;\n(o) administrative costs detailing material items;\n(p) the remuneration of the auditor or independent examiner in respect of—\n(i) audit services; and\n(ii) other services such as taxation advice, consultancy, financial advice and accountancy;\n(q) grants and donations made relating directly to charitable activities;\n(r) other expenditure relating directly to charitable activities;\n(s) gross expenditure on trading activities; and\n(t) other material expenditure.",
  "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/2",
    "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."
}