COLL S4.5 Distributions, Accounting and Reporting Dates Etc
(1) Information about reporting, accounting and distribution, including the following:
(a) the accounting and distribution dates;
(b) a description of procedures—
(i) for calculating and applying income (including how any distributable income must be paid); and
(ii) relating to unclaimed distributions; and
(iii) if relevant, for calculating, paying and accounting for income equalisation;
(c) the accounting reference date and when annual and half-yearly long reports must be published;
(d) when annual and half-yearly short reports must be sent to unitholders.
(2) Details of the main taxes levied on the scheme's income and capital, including tax (if any) deducted on distributions to unitholders.
|Derived from QFCRA RM/2010-05 (as from 1st January 2011)|