# The Charities (Accounts and Reports) Regulations 2008, 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(i) the amount or value of any property transferred to or withdrawn from the investment fund during the relevant financial year by participating charities; and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.

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Source: https://www.legislation.gov.uk/uksi/2008/629/schedule/1/paragraph/6 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.