{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-5",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-5.json",
  "legislation": "uksi/2008/629",
  "legislation_title": "The Charities (Accounts and Reports) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008",
  "path": "schedule/1/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "The statement of change in net assets must provide a reconciliation between—\n(a) the net assets of the investment fund at the beginning of the relevant financial year; and\n(b) the net assets of the investment fund at the end of that year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/629/schedule/1/paragraph/5",
    "retrieved_at": "2026-10-29T03:34:41.193879+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}