# The Charities (Accounts and Reports) Regulations 2005, Paragraph 3


The values at which assets and liabilities of an investment fund are recorded in the balance sheet, and the recognition bases for gains and losses, shall be determined in accordance with the methods and principles set out in the IMA SORP.

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