# The Charities Accounts (Scotland) Regulations 2006, Paragraph 4


The following payments in particular, if any, shall be shown separately:–
(a) expenses for fundraising activities;
(b) gross trading payments;
(c) investment management costs;
(d) payments relating directly to charitable activities, detailing material items;
(e) grants and donations relating directly to charitable activities;
(f) governance costs relating to–
(i) audit or independent examination;
(ii) preparation of annual accounts; and
(iii) legal costs associated with constitutional matters or trustee advice;
(g) purchases of fixed assets; and
(h) purchase of investments.

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Source: https://www.legislation.gov.uk/ssi/2006/218/schedule/3/paragraph/4 (the official version)
Page: https://openlegislation.uk/charities-accounts-scotland-regulations-2006/schedule-3/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.