# The Charities (Accounts and Reports) Regulations 2008, 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
where
A is the amount entered under paragraph (d),
B is the amount entered under paragraph (g).

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Source: https://www.legislation.gov.uk/uksi/2008/629/schedule/1/paragraph/9 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.