# The Charities Accounts (Scotland) Regulations 2006, Paragraph 11


If the charity has a deficit, an explanation of the circumstances giving rise to it and details of the steps being taken to rectify it.

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Source: https://www.legislation.gov.uk/ssi/2006/218/schedule/2/paragraph/11 (the official version)
Page: https://openlegislation.uk/charities-accounts-scotland-regulations-2006/schedule-2/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.