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The Charities Accounts (Scotland) Regulations 2006

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PART 2Additional information to be provided by way of notes to the accounts

In respect of the receipts and payments account and statement of balances, except where provided in the annual report–

(a)the nature and purpose of each of the funds including any restrictions on these funds;

(b)the number and amount of grant or grants paid, the type of activity or project supported and whether the grant or grants was or were made for the benefit of an individual or an institution;

(c)the amount of remuneration paid to a charity trustee or person connected with a trustee, the authority under which the remuneration was paid, and if no remuneration was paid to a charity trustee or a person connected to a trustee, a statement of that fact;

(d)the aggregate amount, if any, of expenses paid to the charity trustees, detailing the number of charity trustees paid and if no expenses were paid, a statement of that fact;

(e)the nature of any transactions between charity trustees and persons connected with a trustee, the nature of the relationship, the transaction amount and any outstanding balances at the end of the financial year of the charity;

(f)such other information as may reasonably assist the user to understand the statement of accounts.

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