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The Open-Ended Investment Companies Regulations 2001

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ReportsU.K.

Reports: preparationU.K.

66.—(1) The directors of an open-ended investment company must—

(a)prepare a report (“annual report") for each annual accounting period of the company; and

(b)subject to paragraph (2), prepare a report (“half-yearly report") for each half-yearly accounting period of the company.

(2) Where a company’s first annual accounting period is a period of less than 12 months, a half-yearly report need not be prepared for any part of that period.

F1(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Nothing in this regulation or in regulation 67 prejudices the generality of regulation 6(1).

(5) In this regulation any reference to annual and half-yearly accounting periods of a company is a reference to those periods as determined in relation to that company in accordance with [F2FCA rules].

Textual Amendments

Reports: accountsU.K.

67.—(1) The annual report of an open-ended investment company must, in respect of the annual accounting period to which it relates, contain accounts of the company.

(2) The company’s auditors must make a report to the company’s shareholders in respect of the accounts of the company contained in its annual report.

(3) A copy of the auditor’s report must form part of the company’s annual report.

Reports: voluntary revisionU.K.

68.—(1) If it appears to the directors of an open-ended investment company that any annual report of the company did not comply with the requirements of these Regulations or [F2FCA rules], they may prepare a revised annual report.

(2) Where copies of the previous report have been laid before the company in general meeting or delivered to the Authority, the revisions must be confined to—

(a)the correction of anything in the previous report which did not comply with the requirements of these Regulations or [F2FCA rules]; and

(b)the making of any necessary consequential alterations.

Textual Amendments

AuditorsU.K.

69.  Schedule 5 to these Regulations makes provision with respect to the auditors of open-ended investment companies.

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