Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.

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