# The Registered Social Landlords Accounting Requirements (Scotland) Order 2007, 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.

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Source: https://www.legislation.gov.uk/ssi/2007/165/schedule/paragraph/36 (the official version)
Page: https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/schedule/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.