Public reports of investment funds prepared by their Management Company: The annual and semi-annual report. The annual report shall be submitted not later than 4 months after the end of a financial year, and the semi-annual report shall be submitted not later than 2 months after the end of a half-year.
Said reports shall consist of:
1. The balance sheet of the fund
2. The statement of investments of the fund
3. The statement of changes in assets of the fund
4. The income and expense statement of the fund
5. The statement of off-balance sheet liabilities.
In addition, also the following shall be submitted:
1. The management report of the fund
2. A comparative statement for three latest financial years, indicating the change in the net asset value of the fund and net value of a unit of the fund as of the end of the year.