Paragraph 8
The balance sheet must show the state of affairs of the investment fund as at the end of the relevant financial year by reference to the information specified—
(a)
in the case of a common investment fund to which paragraph 3 does not apply, in paragraph 9;
(b)
in the case of a common investment fund to which paragraph 3 applies, in paragraph 10;
(c)
in the case of a common deposit fund, in paragraph 11.