1. The ELTIF shall publish an annual report for each financial year. The accounting information given in the annual report must be audited by one or more persons empowered to audit accounts in accordance with the Companies Acts. The auditor's report to unitholders, including any qualifications, shall be reproduced in full in the annual report.

2. The ELTIF shall include the information specified in the AIFM Regulations, the ELTIF Regulations and the information specified in this section in its annual report.

3. An ELTIF established as a unit trust or common contractual fund must publish a half-yearly report covering the first six months of the financial year. The information set out in this section must be incorporated into the half-yearly report.

4. The ELTIF shall prepare and submit to the Central Bank a set of accounts (whether an interim report or an annual report) within 12 months of the launch date and publish it within 2 months if an interim report or 6 months if an annual report. The first annual reports must be within 18 months of incorporation/establishment and published within 6 months. The ELTIF established as a unit trust or common contractual fund shall publish and submit to the Central Bank its half-yearly report within 2 months of the end of the reporting period to which it relates.

5. The ELTIF shall publish and submit to the Central Bank its annual report within 6 months of the end of the financial year to which it relates.