# The Charities (Accounts and Reports) Regulations 2008, Paragraph 5


The statement of change in net assets must provide a reconciliation between—
(a) the net assets of the investment fund at the beginning of the relevant financial year; and
(b) the net assets of the investment fund at the end of that year.

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Source: https://www.legislation.gov.uk/uksi/2008/629/schedule/1/paragraph/5 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.