(1) A responsible person shall ensure that the prospectus of the relevant UCITS includes -
(a) in the same section of the prospectus and in a form that can be easily understood and analysed by unit-holders and prospective investors, information on remuneration, costs and expenses to be borne by the UCITS, and
(b) the policy of the UCITS regarding direct and indirect operational costs and fees arising from efficient portfolio management techniques that may be deducted from the revenue delivered to the UCITS.
(2) A responsible person of an umbrella UCITS shall state clearly in the prospectus the charges (if any) that are applicable to the exchange of units in one sub-fund of the umbrella UCITS for units in another sub-fund of the umbrella UCITS.