# The Charities (Accounts and Reports) Regulations 2008, 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.

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Source: https://www.legislation.gov.uk/uksi/2008/629/schedule/1/paragraph/8 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.