# The Charities (Accounts and Reports) Regulations 1995, Paragraph 1


The statement of total return shall show the net gain or loss on investments, gross income, total expenditure and total return of the fund, and the total amount distributed or due, including interest paid or payable, to participating charities out of the fund, during the financial year in respect of which the statement of accounts is prepared.

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