Paragraph 2

the value of the net assets at the beginning of the financial year in question;

in the case of a common investment fund, the amount or value of any property transferred to or withdrawn from the investment fund during that year by participating charities;

the net increase or decrease in the value of the investment fund resulting from its activities during that year (that is to say, the amount entered in pursuance of sub-paragraph (j) of paragraph 2 of Part I of this Schedule);

in the case of a common investment fund, the amount of any distribution of income due in respect of accumulation shares;

particulars of any other items necessary to provide the reconciliation required by paragraph 1 above; and

the value of the net assets at the end of the financial year in question.