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


The statement of balances shall–
(a) distinguish between unrestricted, restricted, expendable endowment or permanent endowment funds;
(b) reconcile the cash and bank balances at the beginning and end of the financial year with the surplus or deficit shown by the receipts and payments account;
(c) summarise the holding of investments and market valuation;
(d) summarise other assets including gifted assets and state the cost or a valuation of the assets if available, and where the charity trustees consider the valuation to be lower than the cost, state the valuation;
(e) state an estimate of the liabilities at the end of the financial year showing separately any contingent liabilities.

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Source: https://www.legislation.gov.uk/ssi/2006/218/schedule/3/paragraph/6 (the official version)
Page: https://openlegislation.uk/charities-accounts-scotland-regulations-2006/schedule-3/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.