Paragraph 9

In the case of a common investment fund to which paragraph 3 does not apply, the specified information is—

(a)

tangible fixed assets for use by the investment fund;

(b)

investments;

(c)

other assets, divided into—

(i)

debtors;

(ii)

deposits and loans;

(iii)

cash at bank and in hand; and

(iv)

others;

(d)

total assets calculated by aggregating the amounts entered under of paragraphs (a), (b) and (c);

(e)

derivative liabilities;

(f)

other liabilities, divided into—

(i)

creditors;

(ii)

bank overdrafts;

(iii)

other loans; and

(iv)

distributions payable to participating charities;

(g)

total liabilities calculated by aggregating the amounts entered under paragraphs (e) and (f);

(h)

net assets which is calculated as follows—

A-B