# The Charities (Accounts and Reports) Regulations 2008, Paragraph 1


The statement of total return must show—
(a) the net gain or loss on investments, gross income, total expenditure and total return of the investment fund; and
(b) the total amount distributed or due, including interest paid or payable, to participating charities out of the investment fund,
during the relevant financial year.

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Source: https://www.legislation.gov.uk/uksi/2008/629/schedule/1/paragraph/1 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.