Article 78 · Investment Funds Regulations

Article 78: Reporting to Unitholders

a. The fund manager must prepare the annual reports that include (audited annual financial statement) and quarter statement in accordance with the requirements of Annex (3) and Annex (4) of these Regulations and must be provided by the fund manager to unitholders on request and without charge.

b. Annual reports must be made available to the public no later than (3) months from the end of the period to which the report relates in such locations and by such means as specified in the Terms and Conditions as well as on the fund manager’s website and the Exchange's website or any other website available to the public according to the controls set out by the Authority (where applicable).

c. The interim financial statements must be prepared and made available to the public within a period not exceeding (30) days from the end of the period to which the statements relate in such locations and by such means as specified in the Terms and Conditions, as well as in the fund manager website and the Exchange's website or any other website available to the public according to the controls set out by the Authority (where applicable).

d. The fund manager must publish the quarter statement in accordance with the requirements of Annex (4) within a period not exceeding (10) days from the end of such quarter, in such locations and by such means as specified in the Fund’s Terms and Conditions as well as on the fund manager’s website and the Exchange's website or any other website available to the public according to the controls set out by the Authority (where applicable).

e. A feeder fund or fund of funds must make its fund reports available within (21) days after the release of the fund reports of the fund(s) in which it invests.

f. The fund manager must make available for inspection by unitholders the current net asset value of the public funds to which it is fund manager free of charge, and all historical net asset value figures at the registered offices of the fund manager.

g. The traded funds shall be exempted from the provisions of Paragraph (f) of this Article.

Text read on 2026-09-14 · 6c3bd2ad08c6

Paragraphs

Each paragraph has a page of its own, so a citation of one paragraph names it exactly.

Paragraph	Opens with	History	Open
78(a)	a. The fund manager must prepare the annual reports that include (audited annual financial statement) and qua…	—	Open
78(b)	b. Annual reports must be made available to the public no later than (3) months from the end of the period to…	—	Open
78(c)	c. The interim financial statements must be prepared and made available to the public within a period not exc…	—	Open
78(d)	d. The fund manager must publish the quarter statement in accordance with the requirements of Annex (4) withi…	—	Open
78(e)	e. A feeder fund or fund of funds must make its fund reports available within (21) days after the release of …	—	Open
78(f)	f. The fund manager must make available for inspection by unitholders the current net asset value of the publ…	—	Open
78(g)	g. The traded funds shall be exempted from the provisions of Paragraph (f) of this Article.	—	Open

History

Each time the regulation watch read the source and found these words changed, the earlier text was kept. Removed words are struck through, added words underlined.

No amendment has been seen since the platform first read these words on 2026-09-14.

Cited on the platform

Counts only: the platform's own baseline limits and catalogued duties that cite this reference. No firm's rulebook appears here.

Baseline limits: 00 verified
Duties: 60 verified

Source

The text is the Authority's, reproduced with attribution. The link opens the published document.

Published at: CMA — Investment Funds Regulations (English)Edition 11/2025
Last read: 2026-09-14first read 2026-09-14

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