Paragraph 2

Subject to paragraph 4 below, in the case of a common investment fund, the information referred to in paragraph 1 above is as follows:

(a)

tangible fixed assets for use by the investment fund;

(b)

investments;

(c)

current assets, divided into—

(i)

debtors;

(ii)

deposits and loans;

(iii)

cash at bank and in hand; and

(iv)

others;

(d)

liabilities, divided into—

(i)

creditors;

(ii)

bank overdrafts;

(iii)

other loans; and

(iv)

distributions payable to participating charities;

(e)

net current assets less liabilities (that is to say, the difference between the total amount entered in pursuance of sub-paragraph (c) above and the total amount entered in pursuance of sub-paragraph (d) above); and

(f)

net assets (that is to say, the total of the amounts entered in pursuance of sub-paragraphs (a), (b) and (e) above); and

(g)

total funds of the common investment fund.