FUNDS 16.4.8

Past version: effective from 21/10/2015 - 20/10/2015
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The comparative table for the annual report for a Public Fund must set out:

(a) the performance record over the last five calendar years, or if the Fund has not been in existence during the whole of that period, over the whole period in which it has been in existence, showing:
(i) the highest and the lowest price of a Unit of each class in issue during each of those years; and
(ii) the net income distributed or, for accumulation Units, allocated for a Unit of each class in issue during each of those years, taking account of any subdivision or consolidation of Units that occurred during that period;
(b) as at the end of each of the last three annual accounting periods or all of the Fund's annual accounting periods, if less than three:
(i) the total net asset value of the Fund Property at the end of each of those years;
(ii) the net asset value per Unit of each class; and
(iii) for a report of the directors of an Investment Company, the number of Units of each class in issue; or
(iv) for a report of the Fund Manager of any other Fund, the number of Units of each class in existence or treated as in existence; and
(c) if, in the period covered by the table:
(i) the Fund Manager has been the subject of any event such as a transfer scheme having a material effect on the size of the Fund, but excluding any issue or cancellation of Units for cash; or
(ii) there have been changes in the investment objectives of the Fund;
an indication, related in the body of the table to the relevant year in the table, of the date of the event or change in the investment objectives and a brief description of its nature.