{
  "url": "https://openlegislation.uk/consistent-financial-reporting-england-amendment-regulations-2008/regulation-2",
  "json_url": "https://openlegislation.uk/consistent-financial-reporting-england-amendment-regulations-2008/regulation-2.json",
  "legislation": "uksi/2008/46",
  "legislation_title": "The Consistent Financial Reporting (England) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/consistent-financial-reporting-england-amendment-regulations-2008",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendments to the Consistent Financial Reporting (England) Regulations 2003",
  "text": "(1) The Schedule to the Consistent Financial Reporting (England) Regulations 2003 is amended as follows.\n(2) Before “B01 (Committed Revenue Balances)”, insert—\n“\nOpening Balances\nOB01 (Opening Pupil Focused Revenue Balance)\nOB02 (Opening Community Focused Revenue Balance)\nOB03 (Opening Capital Balance)\nClosing Balances\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/373 amended by S.I.s 2004/393, 2006/437 and 2007/599."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/46/regulation/2",
    "retrieved_at": "2026-10-29T03:37:58.661869+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."
}