Provisions
This section has no associated Executive Note
36. 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.