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

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Source: https://www.legislation.gov.uk/uksi/2005/572/schedule/2/part/III/paragraph/3 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-III/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.