{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-6",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-6.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/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "The reconciliation referred to in paragraph 5 must show—\n(a) the value of the net assets at the beginning of the relevant financial year;\n(b) the change in value of the investment fund calculated in accordance with paragraph 2(k);\n(c) the value of the net assets at the end of the relevant financial year;\n(d) particulars of any other items necessary to provide the reconciliation required by paragraph 1 above; and\n(e) in the case of a common investment fund—\n(i) the amount or value of any property transferred to or withdrawn from the investment fund during the relevant financial year by participating charities; and\n(ii) the amount of any distribution of income due in respect of accumulation shares.",
  "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/6",
    "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."
}