{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-III/paragraph-2",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-III/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/III/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "Subject to paragraph 4 below, in the case of a common investment fund, the information referred to in paragraph 1 above is as follows:\n(a) tangible fixed assets for use by the investment fund;\n(b) investments;\n(c) current assets, divided into—\n(i) debtors;\n(ii) deposits and loans;\n(iii) cash at bank and in hand; and\n(iv) others;\n(d) liabilities, divided into—\n(i) creditors;\n(ii) bank overdrafts;\n(iii) other loans; and\n(iv) distributions payable to participating charities;\n(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\n(f) net assets (that is to say, the total of the amounts entered in pursuance of sub-paragraphs (a), (b) and (e) above); and\n(g) total funds of the common investment fund.",
  "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/III/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."
}