Paragraph 36 Provisions

In respect of any provision shown in the balance sheet–

(a)

what the provision is intended for;

(b)

the amount brought forward from the previous period of account;

(c)

the amount carried forward to the next period of account;

(d)

the charge to the income and expenditure account for the period of account including any amount relating to interest receivable or investment income; and

(e)

expenditure charged to the provision for the period of account.