(a) An AIFM shall, for each EU AIF it manages and for each AIF it markets in the European Union, make available an annual report for each financial year no later than 6 months following the end of the financial year. The annual report shall be provided to investors on request. The annual report shall be made available to the Bank, and, where applicable, the competent authority of the home Member State of the AIF.
(b) Where the AIF is required to make public an annual financial report in accordance with Directive 2004/109/EC only such additional information referred to in paragraph (2) shall be provided to investors on request, either separately or as an additional part of the annual financial report. In the latter case the annual financial report shall be made public no later than 4 months following the end of the financial year.
(2) The annual report shall at least contain the following:
(a) a balance-sheet or a statement of assets and liabilities;
(b) an income and expenditure ac
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