{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-9",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-9.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/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "In the case of a common investment fund to which paragraph 3 does not apply, the specified information is—\n(a) tangible fixed assets for use by the investment fund;\n(b) investments;\n(c) other assets, divided into—\n(i) debtors;\n(ii) deposits and loans;\n(iii) cash at bank and in hand; and\n(iv) others;\n(d) total assets calculated by aggregating the amounts entered under of paragraphs (a), (b) and (c);\n(e) derivative liabilities;\n(f) other liabilities, divided into—\n(i) creditors;\n(ii) bank overdrafts;\n(iii) other loans; and\n(iv) distributions payable to participating charities;\n(g) total liabilities calculated by aggregating the amounts entered under paragraphs (e) and (f);\n(h) net assets which is calculated as follows—\nA-B\nwhere\nA is the amount entered under paragraph (d),\nB is the amount entered under paragraph (g).",
  "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/9",
    "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."
}