# The Charities Accounts (Scotland) Regulations 2006, Paragraph 6


Subject to the following three paragraphs, with respect to any amount required to be shown in the statement of financial activities or in the balance sheet, the statement of financial activities or the balance sheet shall also show the corresponding amount for the financial year immediately preceding that to which the statement or balance sheet relates.

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Source: https://www.legislation.gov.uk/ssi/2006/218/schedule/1/paragraph/6 (the official version)
Page: https://openlegislation.uk/charities-accounts-scotland-regulations-2006/schedule-1/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.