xmlns:atom="http://www.w3.org/2005/Atom"
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.