# The Consistent Financial Reporting (England) (Amendment) Regulations 2008, Regulation 2: Amendments to the Consistent Financial Reporting (England) Regulations 2003


(1) The Schedule to the Consistent Financial Reporting (England) Regulations 2003 is amended as follows.
(2) Before “B01 (Committed Revenue Balances)”, insert—
“
Opening Balances
OB01 (Opening Pupil Focused Revenue Balance)
OB02 (Opening Community Focused Revenue Balance)
OB03 (Opening Capital Balance)
Closing Balances
”.

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Source: https://www.legislation.gov.uk/uksi/2008/46/regulation/2 (the official version)
Page: https://openlegislation.uk/consistent-financial-reporting-england-amendment-regulations-2008/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.