Section 117

(a}

the full audited accounts for the annual accounting period;

(b}

the report of the auditor in accordance with these Regulations;

(c}

the report of the operator in accordance with these Regulations;

and

(d} if the collective investment scheme is a public collective investment scheme, the comparative table in accordance with regulation 121;

(e} if the collective investment scheme is a private collective investment scheme, a statement on the performance of the collective investment scheme in accordance with the constitution and prospectus;

(fJ if the collective investment scheme is a public collective investment scheme, the report in accordance with regulation 122 of the person providing oversight of the collective investment scheme;

(g} if the collective invesfment scheme is an Islamic collective investment scheme, the report of the syariah advisory body which conforms to such requirements as may be determined by the Authority; and

(h}

if the collective investment scheme is an investment trust, the report of the trustee in accordance with regulation 122.

256

(a} for each sub-collective investment scheme

of

(a} the net income, the net gains and the losses on the collective investment scheme property;

(b}

the sub-collective investment scheme for the annual accounting period in question; and

(c} the financial position of the collective investment scheme or sub-collective investment scheme as at the end of that period.

Interim report requirement.