(1) As soon as may be, but not later than 6 months, after the end of each financial year the Commission shall make a report to the Minister of its activities during that year and the Minister shall cause copies of the report to be laid before each House of the Oireachtas.
(2) Each report under subsection (1) shall, having regard to the need for open and transparent reporting on the operation of the Fund, but subject to preserving confidentiality in regard to commercially sensitive information, include the following for the year under review:
(a) information on the investment strategy followed;
(b) a report on the investment return achieved by the Fund;
(c) a valuation of the net assets of the Fund and a detailed list of the assets of the Fund at the year end;
(d) information about the investment management and custodianship arrangements in relation to the Fund; and
(e) information on fees, commission and other expenses incurred by the Commission and by the Manager in the operation