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


The information required by paragraph 1 above shall be analysed by reference to—
(a) net gains or losses on investments, indicated by—
(i) gains or losses on investments sold during the financial year in question, based on the historical cost of the investment sold;
(ii) any net appreciation or depreciation of such investments recognised in earlier accounting periods;
(iii) the gains or losses on such investments based on their value as shown in the accounts (that is to say, the difference between or, as the case may be, the sum of the amounts entered in pursuance of paragraphs (i) and (ii) above); and
(iv) net unrealised appreciation or depreciation of investments during the financial year in question;
(b) gains or losses on other assets;
(c) gross income, divided into—
(i) dividends in respect of shares;
(ii) scrip dividends;
(iii) interest on securities;
(iv) interest on deposits at banks and building societies;
(v) underwriting commission; and
(vi) other income;
(d) expenditure incurred in the administration of the scheme under which the fund was established, divided into—
(i) amounts payable directly or indirectly by way of remuneration, reimbursement of expenses or otherwise to any trustee appointed to manage the fund or person connected with such a trustee;
(ii) amounts payable directly or indirectly by way of remuneration, reimbursement of expenses or otherwise to any person to whom the trustees have delegated their functions in relation to management of the fund or to any person connected with that person;
(iii) fees payable in respect of any audit carried out by an auditor under section 43 of the 1993 Act;
(iv) any fees payable to the person carrying out such an audit in respect of other services for the fund provided by him;
(v) any fees payable in respect of the safe custody of assets; and
(vi) other expenditure divided into such categories as reasonably enable the user to gain an appreciation of the expenditure incurred;
(e) tax borne by the fund in respect of income, profits or gains during the financial year in question, divided into—
(i) income tax or capital gains tax to which the fund is liable in the United Kingdom; and
(ii) overseas tax;
(f) net income (that is to say, the total amount entered in pursuance of sub-paragraph (c) above less the total of the amounts entered in pursuance of sub-paragraphs (d) and (e) above);
(g) total return (that is to say, the total of the amounts entered in pursuance of sub-paragraphs (a), (b) and (f) above);
(h) the amount distributed or due in respect of income and accumulation shares, and interest paid or payable to charities who have deposited sums, during the financial year in question; and
(i) net increase or decrease in the value of the fund resulting from its activities (that is to say, the difference between the amounts entered in pursuance of sub-paragraphs (g) and (h) above).

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