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]