The types of material and level and nature of content for the purposes of Regulation 109 are:
1. Financial Materials:
(a) details of all money received and expended by the management company whether on its own behalf or on behalf of any investment fund that is under its management, together with details of how such receipts and payments arose;
(b) a record of all income and expenditure of the management company explaining its nature;
(c) a record of all assets and liabilities of the management company, long and short positions and off-balance sheet items, including any commitments or contingent liabilities;
(d) details of all purchases and sales of investment instruments by the management company distinguishing those that have been made by the management company on its own account and those that have been made on behalf of any investment fund that is under its management;
(e) any working papers that are necessary to show the preparation of any return that has been submit
…