# The Charities (Accounts and Reports) Regulations 2005, 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.

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