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The intention is to allow local authorities to record the necessary accounting transactions. The accounting transactions arising from implementation of FRS17 will be recorded in the pensions reserve.
There is no doubt that air pollution has dire chronic health consequences—not only do people suffer ill health, but they die sooner because of the terrible pollution in Glasgow city centre.I will cite a couple of examples that we have all seen.
We have also set ourselves targets that are relevant to treatments, to ensure that people do not die of specific diseases and that they are treated quickly and effectively.
All members are familiar with the statistics on heart disease, smoking and cancer, but they might not know that every week in Scotland, 42 people die of heart disease because they are inactive.
I was disappointed that the deputy minister failed to mention it adequately. More than 100 people die in Scotland needlessly from oral cancer each year.