Article 26 · Real Estate Investment Funds Regulations

Article 26: Reporting to Unitholders

a) The real estate investment fund manager must publish a semi-annual statement of the fiscal year, and manager of the real estate investment traded fund must publish a quarterly statement of the fiscal year in accordance with the requirements of Annexes (5) and (6) of these Regulations (as applicable), within a period not exceeding (10) days from the end of the relevant half or quarter on its 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).

b) The fund manager must prepare and publish the annual reports on its 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), in accordance with the requirements of Annex (4) of these Regulations.

c) The fund manager must make available to the public the interim financial statements, after reviewing it in accordance with the provisions of Article (19) of these Regulations, free of charge, within a period not exceeding (30) days after the end of the interim financial statements period, on websites and channels as specified in the Fund’s terms and conditions, and 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).

d) The Fund Manager must make the annual financial statements available to the public (including the annual financial statements reviewed in accordance with the provisions of Article (19) of these Regulations, free of charge, within a period not exceeding (3) months after the end of the reporting period, on websites and via channels as specified in the Fund’s terms and conditions, and on the fund manager’s website and the Exchange’s website or any other website is available to the public according to the controls set out by the Authority (where applicable). Chapter 4: Fundamental and non-fundamental Changes

Text read on 2026-09-14 · afe664dafdc2

Paragraphs

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Paragraph	Opens with	History	Open
26(a)	a) The real estate investment fund manager must publish a semi-annual statement of the fiscal year, and manag…	—	Open
26(b)	b) The fund manager must prepare and publish the annual reports on its website and the Exchange’s website or …	—	Open
26(c)	c) The fund manager must make available to the public the interim financial statements, after reviewing it in…	—	Open
26(d)	d) The Fund Manager must make the annual financial statements available to the public (including the annual f…	—	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

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Duties: 30 verified

Source

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

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

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