Where a charity has met individual expenses incurred by trustees for services provided to the charity, either by reimbursem*nt of the trustee or by providing the trustee with an allowance or by direct payment to a third party, the aggregate amount of those expenses should be disclosed in a note to the accounts. The SORP requires that the note must disclose:
•the total amount of expenses reimbursed to trustees or paid directly to third parties;
•the nature of the expenses (e.g. travel, subsistence, entertainment, etc.); and
•the number of trustees for which expenses have been reimbursed or who had expenses paid by the charity.
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