المادة 78: Reporting to Unitholders

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.