# The Charities (Accounts and Reports) Regulations 1995, Paragraph 2


The information required by paragraph 1 above shall be analysed by reference to—
(a) the nature of the incoming resources or application of or movements in resources concerned, in accordance with paragraph 3 below; and
(b) the type of fund to which it relates, in accordance with paragraph 4 below.

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Source: https://www.legislation.gov.uk/uksi/1995/2724/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-1995/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.