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Open-Ended Investment Companies (Investment Companies with Variable Capital) Regulations (Northern Ireland) 1997

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Reports: preparation

60.—(1) The directors of an investment company with variable capital shall—

(a)prepare a report (“annual report”) for each annual accounting period of the company; and

(b)subject to paragraph (2), prepare a report (“half-yearly report”) for each half-yearly accounting period.

(2) Where a company’s first annual accounting period is a period of less than 12 months, a half-yearly report need not be prepared for any part of that period.

(3) The directors of a company shall lay copies of the annual report before the company in general meeting.

(4) Nothing in this regulation or in regulation 61 shall prejudice the generality of regulation 6(1).

(5) In this regulation any reference to annual and half yearly accounting periods of a company is a reference to those periods as determined in relation to that company in accordance with SIB regulations.

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