Paragraph 3

In the case of a common deposit fund, the information referred to in paragraph 1 above is as follows:

(a)

cash at bank and in hand;

(b)

debtors;

(c)

deposits and investments, divided into—

(i)

deposits at the Bank of England;

(ii)

deposits with a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to accept deposits;

(iii)

other bank deposits;

(iv)

other deposits; and

(v)

other investments;

(d)

current assets not included in any of paragraphs (a) to (c) above;

(e)

tangible fixed assets for use by the investment fund;

(f)

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

(g)

sums deposited by participating charities;

(h)

other liabilities, divided into—

(i)

creditors;

(ii)

bank overdrafts;

(iii)

other loans; and

(iv)

interest accrued or payable to participating charities;

(i)

sums held as an income reserve on trust for existing depositors; and

(j)

total liabilities (that is to say, the total of the amounts entered in pursuance of sub-paragraphs (g), (h) and (i) above);