5. The statement of change in net assets must provide a reconciliation between—
(a)the net assets of the investment fund at the beginning of the relevant financial year; and
(b)the net assets of the investment fund at the end of that year.
6. The reconciliation referred to in paragraph 5 must show—
(a)the value of the net assets at the beginning of the relevant financial year;
(b)the change in value of the investment fund calculated in accordance with paragraph 2(k);
(c)the value of the net assets at the end of the relevant financial year;
(d)particulars of any other items necessary to provide the reconciliation required by paragraph 1 above; and
(e)in the case of a common investment fund—
(i)the amount or value of any property transferred to or withdrawn from the investment fund during the relevant financial year by participating charities; and
(ii)the amount of any distribution of income due in respect of accumulation shares.
7. In the case of a common investment fund to which paragraph 3 applies, the analysis required by paragraph 6 must distinguish between—
(a)the amount of capital and income to be shared between charities participating otherwise than by way of deposit; and
(b)amount of capital and income that is required in respect of the liabilities of the investment fund for the repayment of deposits and for interest on deposits (including amounts required by way of reserve).