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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 27 May 2019 - onwards
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Regulation 81 Publication of annual and half-yearly reports

(1) The responsible person shall submit to the Bank annual and half yearly reports of a UCITS to coincide with publication in accordance with Regulation 88 of the UCITS Regulations.

(2) The responsible person shall ensure that -

(a) the first annual or half-yearly report be prepared within 9 months of the launch of the UCITS and shall be published and submitted to the Bank within 2 months for half-yearly reports or 4 months for annual reports, and

(b) the first annual report with audited accounting information-

(i) is prepared within 18 months of the incorporation or establishment of the UCITS,

(ii) includes all sub-funds of the UCITS launched within the period to which that report relates, and

(iii) is published and submitted to the Bank within 4 months of the preparation of the report and in any event not later than 4 months after the expiration of the 18 month period referred to in paragraph 2(b)(i).

(3) Where an umbrella UCITS produces separate periodic reports for individual sub-f

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