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That might strike most as counterintuitive, but the explanation behind it is interesting. Of course, pensions account for much of the increase, as the number of older people increases.
The pair of us have to admit to being chartered accountants, and our institute, the Institute of Chartered Accountants of Scotland, looked carefully at that.
Questions and Answers
Date answered:
9 August 2007
We have made provision for a total of £2 million in our current accounts, which have just been laid before Parliament, but we expect the figure to be less than that.
The concern at the moment is our inability to see how those decisions are made. Carbon accounting is one of the best-developed sustainable accounting techniques.
They merged in 2013; we are just about to go into 2016. We should have annual accounts; it should not be that difficult to look at what savings have been realised.