# The Charities Accounts (Scotland) Regulations 2006, Paragraph 3


The following receipts in particular, if any, shall be shown separately:–
(a) donations;
(b) legacies;
(c) grants;
(d) receipts from fundraising activities;
(e) gross trading receipts;
(f) income from investments other than land and buildings;
(g) rents from land and buildings;
(h) gross receipts from other charitable activities;
(i) proceeds from sale of fixed assets; and
(j) proceeds from sale of investments.

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Source: https://www.legislation.gov.uk/ssi/2006/218/schedule/3/paragraph/3 (the official version)
Page: https://openlegislation.uk/charities-accounts-scotland-regulations-2006/schedule-3/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.