# The Charities (Accounts and Reports) Regulations 1995, 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).

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Source: https://www.legislation.gov.uk/uksi/1995/2724/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-1995/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.