Paragraph 4
The analysis required by paragraph 2(b) above is as follows:
(a)
unrestricted income funds;
(b)
income funds which are restricted as to their use;
(c)
capital funds; and
(d)
the total for all funds of the charity (that is to say, the total of the amounts entered in pursuance of sub-paragraphs (a), (b) and (c) above).