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The Charities (Accounts and Reports) Regulations 2008

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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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