Paragraph 6
The reconciliation referred to in paragraph 5 must show—
(a)
the value of the net assets at the beginning of the relevant financial year;
(b)
the change in value of the investment fund calculated in accordance with paragraph 2(k);
(c)
the value of the net assets at the end of the relevant financial year;
(d)
particulars of any other items necessary to provide the reconciliation required by paragraph 1 above; and
(e)
in the case of a common investment fund—
(i)
the amount or value of any property transferred to or withdrawn from the investment fund during the relevant financial year by participating charities; and
(ii)
the amount of any distribution of income due in respect of accumulation shares.