(1) This Regulation applies to UCITS which are constituted as -
(a) investment companies with fixed capital that are registered as public limited companies, or
(b) investment companies with variable capital that are registered as public limited companies and the articles of which provide that -
(i) the amount of the paid-up share capital of the investment company concerned shall at all times be equal to the net asset value of the company, and
(ii) the shares of the investment company concerned shall have no par value.
(2) A company to which this Regulation applies shall, once in every year after the expiration of its first financial year, deliver to the Registrar, in the form set out in Schedule 17 along with the fee specified in paragraph (9), copies of the documents referred to in paragraph (3) not later than 11 months after the end of the company's financial year.
(3) The documents are as follows, namely:
(a) the statutory financial statements of the company for the financial year;
…