ANNEX VI
CLOSED END FUNDS
— | An entry which is marked with ‘*’ refers to mandatory information or corresponding information where the issuer does not use International Financial Reporting Standards (IFRS). The issuer can use a different title to present substantially the same information as set out in the table, where this alternative title is used in its financial statements. |
— | An entry which is marked with ‘#’ denotes that if this information appears elsewhere in the prospectus, it is mandatory. |
— | An entry which is marked with ‘~’ in relation to closed end funds refers to investments at fair value through profit or loss at the same date as the date of the net asset value (NAV). |
Table 1
Additional information relevant to closed end funds
Share Class | Total NAV | No. of shares/units | ~NAV/share or Market price/share/unit | #Historical performance of the fund |
A | XXX | XX | X | |
Overall Total | Overall Total |
Table 2
Income statement for closed end funds
Year | Year -1 | Year -2 | Interim | Comparative interim from same period in prior year | |
*Total net Income/Net investment Income or total income before operating expenses | |||||
*Net Profit/(Loss) | |||||
*Performance fee (accrued/paid) | |||||
*Investment management fee (accrued/paid) | |||||
*Any other material fees (accrued/paid) to service providers | |||||
#Earnings per share |
Table 3
Balance sheet for closed end funds
Year | Year -1 | Year -2 | Interim | |
*Total Net Assets | ||||
#Leverage ratio |