IFR 4.2.4

An Authorised Person which Manages a PSIA must ensure that the financial statements required to be produced by it under GEN 6 contain the following additional disclosures:

(a) an analysis of income according to types of investments and their financing by customers;
(b) the basis for the allocation of profits between Owners' Equity and PSIA holders;
(c) the equity of PSIA holders at the end of the reporting period;
(d) the bases used to determine any Profit Equalisation Reserve or Investment Risk Reserve;
(e) the changes which have occurred in the Profit Equalisation Reserve and the Investment Risk Reserve during the reporting period;
(f) any deductions made by the Authorised Person from its share of income, and any expenses borne by the Authorised Person on behalf of PSIA holders, as a contribution to increase the income of PSIA holders, if such contribution was material; and
(g) the identity of any person to whom any remaining balances of any Profit Equalisation Reserve or Investment Risk Reserve is attributable in the event of liquidation.