# The Charities Accounts (Scotland) Regulations 1992, Paragraph 2


The receipts and payments account shall set out the aggregate receipts and payments for the financial year in sufficient detail as may reasonably enable the user to gain a proper appreciation of the transactions and the excess of receipts over payments or payments over receipts for that year; and in particular the following, if any, shall be shown separately:—
(a) proceeds of sale of investments;
(b) proceeds of sale of assets;
(c) income from investments other than land and buildings;
(d) rents from land and buildings;
(e) proceeds from fund raising activities;
(f) legacies;
(g) grants received;
(h) donations (excluding legacies) received;
(i) gross trading receipts;
(j) other material receipts;
(k) purchases of investments;
(l) purchases of other assets;
(m) expenses of fund raising activities;
(n) publicity expenses;
(o) administrative costs detailing material items;
(p) gross trading payments;
(q) the remuneration of the auditor or independent examiner in respect of—
(i) audit services; and
(ii) other services such as taxation advice, consultancy, financial advice and accountancy;
(r) grants and donations relating directly to charitable activities;
(s) other payments relating directly to charitable activities; and
(t) other material payments.

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Source: https://www.legislation.gov.uk/uksi/1992/2165/schedule/1/part/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/charities-accounts-scotland-regulations-1992/schedule-1/part-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.