Version date: 14 March 2018 - onwards
  Version 9 of 9    

ii. Information to be contained in the annual report

1. The Retail Investor AIF must indicate, in its annual report, how any transactions undertaken to provide protection against exchange rate risks have been utilised.

2. The Retail Investor AIF must, where relevant, disclose, in its annual report, if distributions have been made out of the capital of the Retail Investor AIF.

3. The Retail Investor AIF shall disclose the details of all sub-investment managers in its annual reports issued.

4. The Retail Investor AIF shall include the following in its annual report as well as any significant information which will enable unitholders to make an informed judgement on the development of the Retail Investor AIF and its results:

(a) number of units in circulation;

(b) net asset value per unit;

(c) a full portfolio statement or a condensed portfolio statement which lists positions/exposures greater than 5% of net assets, distinguishing between the different types of investments and each investment analysed in accordance with the most appropriate