# The Charities (Accounts and Reports) Regulations 2005, Paragraph 1


The balance sheet shall show, by reference to the information specified in paragraph 2 or, as the case may be, 3 below, the state of affairs of the investment fund as at the end of the financial year.

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Source: https://www.legislation.gov.uk/uksi/2005/572/schedule/2/part/III/paragraph/1 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-III/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.