# The Charities (Accounts and Reports) Regulations 2005, Paragraph 2


The reconciliation referred to in paragraph 1 above shall show—
(a) the value of the net assets at the beginning of the financial year in question;
(b) in the case of a common investment fund, the amount or value of any property transferred to or withdrawn from the investment fund during that year by participating charities;
(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);
(d) in the case of a common investment fund, the amount of any distribution of income due in respect of accumulation shares;
(e) particulars of any other items necessary to provide the reconciliation required by paragraph 1 above; and
(f) the value of the net assets at the end of the financial year in question.

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Source: https://www.legislation.gov.uk/uksi/2005/572/schedule/2/part/II/paragraph/2 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-II/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.