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2. Subject to paragraph 4 below, in the case of a common investment fund, the information referred to in paragraph 1 above is as follows:
(a)tangible fixed assets for use by the investment fund;
(b)investments;
(c)current assets, divided into—
(i)debtors;
(ii)deposits and loans;
(iii)cash at bank and in hand; and
(iv)others;
(d)liabilities, divided into—
(i)creditors;
(ii)bank overdrafts;
(iii)other loans; and
(iv)distributions payable to participating charities;
(e)net current assets less liabilities (that is to say, the difference between the total amount entered in pursuance of sub-paragraph (c) above and the total amount entered in pursuance of sub-paragraph (d) above); and
(f)net assets (that is to say, the total of the amounts entered in pursuance of sub-paragraphs (a), (b) and (e) above); and
(g)total funds of the common investment fund.
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