‹ Profit Sharing Investment Accounts Discretionary Portfolio Accounts › CIR 2.1.13 An arrangement does not constitute a Collective Investment Fund if it is an account or portfolio which is a Profit Sharing Investment Account. Derived from RM72/2010 (Made 11th July 2010). [VER13/07-10] ‹ Profit Sharing Investment Accounts Discretionary Portfolio Accounts ›