{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-II/paragraph-2",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-II/paragraph-2.json",
  "legislation": "uksi/2005/572",
  "legislation_title": "The Charities (Accounts and Reports) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005",
  "path": "schedule/2/part/II/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "The reconciliation referred to in paragraph 1 above shall show—\n(a) the value of the net assets at the beginning of the financial year in question;\n(b) in the case of a common investment fund, the amount or value of any property transferred to or withdrawn from the investment fund during that year by participating charities;\n(c) the net increase or decrease in the value of the investment fund resulting from its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);\n(d) in the case of a common investment fund, the amount of any distribution of income due in respect of accumulation shares;\n(e) particulars of any other items necessary to provide the reconciliation required by paragraph 1 above; and\n(f) the value of the net assets at the end of the financial year in question.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/572/schedule/2/part/II/paragraph/2",
    "retrieved_at": "2026-10-29T05:07:20.326119+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}