(1) An investment company and, for each of the common contractual funds and unit trusts it manages, a management company, shall publish the following:
(a) a prospectus;
(b) an annual report for each financial year; and
(c) a half-yearly report covering the first 6 months of the financial year.
(2) The annual and half-yearly reports shall be published within the following time limits, with effect from the end of the period to which they relate:
(a) 4 months in the case of the annual report;
(b) 2 months in the case of the half-yearly report.