{
  "url": "https://openlegislation.uk/charities-accounts-scotland-regulations-2006/schedule-3/paragraph-2",
  "json_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-2006/schedule-3/paragraph-2.json",
  "legislation": "ssi/2006/218",
  "legislation_title": "The Charities Accounts (Scotland) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-2006",
  "path": "schedule/3/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "The receipts and payments account shall set out the total receipts and payments for the financial year in sufficient detail as may reasonably enable a proper appreciation of the transactions and the excess of receipts over payments or payments over receipts for that year and shall distinguish between restricted, unrestricted, expendable endowment or permanent endowment funds.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am (1.4.2011)",
      "affecting": "ssi/2010/287",
      "affecting_title": "The Charities Accounts (Scotland) Amendment Regulations 2010"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2006/218/schedule/3/paragraph/2",
    "retrieved_at": "2026-10-28T22:19:59.080791+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."
}