المادة 26: Reporting to Unitholders

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