# The Charities (Accounts and Reports) Regulations 2005, Paragraph 1


In this Schedule—
“dividend equalisation reserve” means income withheld from distribution with a view to avoiding fluctuations in the amounts distributed;
“the IMA SORP” means the Statement of Recommended Practice for Financial Statements of Authorised Funds issued by the Investment Management Association in November 2003; and
“recognised stock exchange” has the same meaning as in the Income and Corporation Taxes Act 1988;

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Source: https://www.legislation.gov.uk/uksi/2005/572/schedule/2/part/VI/paragraph/1 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-VI/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.