Ms Helen Martin:

The Deputy is absolutely right and it is crucial. It is one of the reasons that in 2017 we proposed amendments to a courts and civil law (miscellaneous provisions) Bill and we managed to get our amendments included in the Bill. We need further amendments to introduce standardised forms of financial reporting for all charities. If we had those standards, we would have the detail the Deputy is speaking about. Unfortunately, the courts and civil law (miscellaneous provisions) Bill in which our provisions were included did not go anywhere. It has since been carved out into a separate charities (amendment) Bill which we hope will progress shortly.