Entire Section

  • Contents of the Annual Report

    • CIR 9.4.5

      An annual report of a Fund, other than a Fund which is an Umbrella Fund, must contain:

      (a) the full audited financial statements for the annual accounting period;
      (b) the report produced by the Registered Auditor in accordance with CIR Rule 9.3.8(b);
      (c) the report of the Fund Manager in accordance with CIR Rule 9.4.9;
      (d) if the Fund is a Public Fund, the comparative table in accordance with Rule CIR 9.4.10; and
      (e) if the Fund is a Public Fund, the Oversight report in accordance with CIR Rule 10.3.13.
      Derived from RM72/2010 (Made 11th July 2010). [VER13/07-10]
      [Amended] DFSA RM137/2014 (Made 21st August 2014). [VER17/06-14]

    • CIR 9.4.6

      An annual report on a Fund which is an Umbrella Fund must contain:

      (a) for each Sub-Fund:
      (i) the full audited financial statements for the annual accounting period;
      (ii) the report of the Fund Manager in accordance with CIR Rule 9.4.9; and
      (iii) if the Fund is a Public Fund, the comparative table in accordance with CIR Rule 9.4.10;
      (b) an aggregation of the financial statements required by (a)(i) for each Sub-Fund;
      (c) the report produced by the Registered Auditor in accordance with CIR Rules 9.3.8(b); and
      (d) if the Fund is a Public Fund, the Oversight Report in accordance with CIR Rule 10.3.13.
      Derived from RM72/2010 (Made 11th July 2010). [VER13/07-10]
      [Amended] DFSA RM137/2014 (Made 21st August 2014). [VER17/06-14]

    • CIR 9.4.7

      (1) Where a Fund is required to appoint an investment committee pursuant to CIR Rule 13.3.1(1) or CIR 13.4.3, the annual report must also include a report by that committee.
      (2) Where a Fund is a Hedge Fund, the annual report must also include a report of its Eligible Custodian.
      Derived from RM72/2010 (Made 11th July 2010). [VER13/07-10]
      [Amended] RM158/2015 (Made 9th December 2015). [VER19/02-16]

    • CIR 9.4.8

      The Fund Manager must ensure that the financial statements give a true and fair view of the net income and the net gains and the losses on the Fund Property of the Fund, or, the Sub-Fund, for the annual accounting period in question and the financial position of the Fund or Sub-Fund as at the end of that period.

      Derived from RM72/2010 (Made 11th July 2010). [VER13/07-10]
      [Amended] DFSA RM137/2014 (Made 21st August 2014). [VER17/06-14]