# The Charities (Accounts and Reports) Regulations 2008, Paragraph 11


In the case of a common deposit fund, the specified information is—
(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 paragraphs (a) to (c);
(e) tangible fixed assets for use by the common deposit fund;
(f) gross assets which is calculated by aggregating the amounts entered under paragraphs (a) to (e);
(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 which is calculated by aggregating the amounts entered under paragraphs (g), (h) and (i).

---
Source: https://www.legislation.gov.uk/uksi/2008/629/schedule/1/paragraph/11 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.