(1) A responsible person shall (on behalf of the UCITS), in its half-yearly report -
(a) in addition to the requirements of the UCITS Regulations, include the information that is prescribed in Schedule 8, and
(b) document all material changes that have occurred in the disposition of the assets of the UCITS.
(2) For the purposes of paragraph (1)(b) the criteria specified in Regulation 82(2) shall apply.
(3) If a sub-fund within an umbrella investment company invests in the units of another sub-fund within that umbrella, the responsible person shall, in its half-yearly report -
(a) disclose the fact of that investment, and
(b) explain, in a note to the half-yearly report, the policies that have been adopted by the umbrella investment company to disclose cross-investments between sub-funds within that umbrella investment company.